Capital Gains Tax Calculator: FY 2026-27 and Earlier Years
Pick the year of sale, enter your dates and amounts, and get STCG or LTCG tax with indexation, exemptions, surcharge and cess, plus a PDF computation.
Exemptions are indicative and subject to investment timing, ownership, lock-in and CGAS conditions.
Capital Gains Tax Rates for FY 2026-27 (AY 2027-28)
Sales on or after 1 April 2026 are taxed under the Income-tax Act, 2025, which calls the period "Tax Year 2026-27". The rates are the ones introduced on 23 July 2024; only the section numbers have changed. The calculator switches to the older rules automatically when you choose an earlier year.
| Asset | Long-term if held | STCG | LTCG |
|---|---|---|---|
| Listed shares, equity mutual funds | More than 12 months | 20% (section 196) | 12.5% above ₹1.25 lakh a year (section 198) |
| House, land, building | More than 24 months | Slab rate | 12.5% without indexation; residents who bought before 23 July 2024 may pay 20% with indexation if lower |
| Gold, jewellery, unlisted shares | More than 24 months | Slab rate | 12.5% without indexation (section 197) |
| Debt mutual funds bought on or after 1 April 2023 | Never | Slab rate | Not applicable |
The Cost Inflation Index for FY 2026-27 is 384 (376 for FY 2025-26). Surcharge on these gains is capped at 15%, and 4% health and education cess applies on top. For worked examples and the exemption conditions, read our capital gains tax guide for AY 2027-28.
Frequently Asked Questions
Sales from FY 2023-24 to FY 2026-27. Choose the year from the dropdown, or simply enter the sale date and the year is picked for you. Sales before 23 July 2024 use the old rates (10%/15%/20% with indexation); later sales use the current ones.
If listed shares or equity fund units were bought before 1 February 2018 and are long-term, a field appears for the fair market value on 31 January 2018. The cost is then taken as the higher of your actual cost and the lower of that value and the sale price.
Yes. Section 54F (section 86 from FY 2026-27) covers any long-term asset other than a residential house, including listed and unlisted shares, gold and land. The exemption is proportionate to the net sale consideration invested in one residential house, and the investment counted is capped at ₹10 crore.
The year and the law applied, your transaction details, a line-by-line computation, the indexation comparison where it applies, and the assumptions used. It is a working paper for discussion with your CA, not a filed computation.