What is the STCG rate for equity shares in Budget 2025?

The Short-Term Capital Gains (STCG) tax rate for equity shares and equity mutual funds is 20% as per Budget 2025. This applies when shares are sold within 12 months of purchase and STT is paid.

What is the LTCG rate for equity shares in 2025?

The Long-Term Capital Gains (LTCG) tax rate for equity shares and equity mutual funds is 12.5% as per Budget 2025. This applies when shares are held for more than 12 months. An exemption of up to ₹1.25 lakh per financial year is available.

What is the holding period for LTCG on property?

For immovable property (real estate), the holding period for Long-Term Capital Gains is 24 months. If you sell property after holding it for more than 2 years, it qualifies as LTCG and is taxed at 12.5% without indexation benefit (for sales after July 23, 2024).

How much LTCG exemption is available for equity in FY 2025-26?

For equity shares and equity mutual funds, LTCG exemption of up to ₹1.25 lakh per financial year is available. Gains above this threshold are taxed at 12.5%. This exemption was increased from ₹1 lakh in Budget 2024.

Can I claim indexation benefit on property sold in 2025?

For property purchased before July 23, 2024, you have an option to choose between 12.5% tax without indexation or 20% tax with indexation benefit. For property purchased after July 23, 2024, only 12.5% without indexation is applicable.

What are the tax exemptions available on property capital gains?

You can claim tax exemption on property LTCG under Section 54 (by purchasing or constructing residential property with exemption limit of ₹10 crore), Section 54EC (by investing in specified bonds up to ₹50 lakh within 6 months), or Section 54F (by reinvesting entire net sale proceeds in residential property).

How is STCG calculated on unlisted shares?

STCG on unlisted shares (sold within 24 months) is taxed at your applicable income tax slab rate. The holding period for unlisted shares is 24 months, compared to 12 months for listed equity shares.

Are debt mutual funds taxed as LTCG in 2025?

For debt mutual funds purchased after April 1, 2023, there is no LTCG benefit. All gains are taxed at your applicable income tax slab rate, regardless of holding period. For debt funds purchased before April 1, 2023, LTCG applies after 36 months at 12.5%.

STCG LTCG Tax Calculator - Budget 2026

STCG/LTCG Tax Calculator 2026-27 – Budget 2026 Rules | India

Investment Details

Asset Type LTCG: 12.5% above ₹1.25 lakh exemption | STCG: 20% (Section 111A/112A)

Purchase Price (₹)

Sale Price (₹)

Purchase Date

Sale Date

Improvement Cost (₹) Any expenses incurred to improve/enhance the asset (renovation, repairs, making charges, etc.). Leave as 0 if not applicable.

Transfer Expenses (₹) Brokerage, legal fees, registration charges, stamp duty, STT, GST on brokerage, demat charges

Your Income Tax Slab (New Regime FY 2025-26) New tax regime FY 2025-26 rates. Rebate: Income up to ₹12 lakh is tax-free (Section 87A rebate ₹60,000)

Budget 2025 Key Rates

📈 Equity & Equity Mutual Funds

Holding Period: > 12 months for LTCG
STCG: 20% (Section 111A)
LTCG: 12.5% above ₹1.25 lakh exemption (Section 112A)
STT: Must be paid (0.1% shares, 0.001% MF)

🏠 Property/Real Estate

Holding Period: > 24 months for LTCG
STCG: As per income tax slab
LTCG: 12.5% (no indexation) – Section 112
Pre-July 23, 2024: Choose 20% with OR 12.5% without indexation
CII for FY 2024-25: 363

💎 Other Assets

Unlisted Shares: 24 months, 12.5% LTCG
Debt MF (Post-Apr 2023): Taxed at slab rates
Gold: 24 months, 12.5% LTCG
Bonds: 12 months, 12.5% LTCG

Tax Calculation Results

Capital Gains

₹0

Taxable Gains

₹0

Tax Rate

Tax Payable

₹0

📊 Calculation Breakdown

🎯 Budget 2026 Changes (Verified)

LTCG exemption: ₹1.25 lakh (up from ₹1 lakh)
ULIPs with premium >₹2.5 lakh: 12.5% LTCG from Apr 2026
FPI securities: 10% to 12.5% LTCG from Apr 2026
Category I & II AIFs: 12.5% capital gains from AY 2026-27
Indexation: Available for pre-July 23, 2024 property only

📅 Holding Period Rules (Verified)

12 months: Listed equity, equity MF, listed bonds
24 months: Property, unlisted shares, gold, unlisted bonds
36 months: Debt MF (only if purchased before Apr 1, 2023)
Post-Feb 26, 2026: Standardized to 24 months for most assets
Sale before holding period = Short-Term Capital Gains

💡 Tax Saving Tips (Section-wise)

Section 54: Property reinvestment (up to ₹10 crore)
Section 54EC: NHAI/REC bonds (up to ₹50 lakh, 5-year lock)
Section 54F: Reinvest entire proceeds (no other house)
Loss Set-off: STCL offsets both; LTCL offsets only LTCG
Carry Forward: Losses can be carried forward for 8 years

⚠️ Important Notes (Verified)

STT payment mandatory for equity concessional rates
Indexation removed post-July 23, 2024 (except property grandfathering)
Debt MF post-Apr 2023: No LTCG benefit (Section 50AA)
Health & Education Cess: 4% on total tax liability
CII for FY 2024-25: 363 (base year FY 2001-02: 100)

📋 Exemption Limits (FY 2025-26)

LTCG Equity: ₹1.25 lakh annual exemption
STCG Equity: No exemption (full 20% tax)
Section 54: Max exemption ₹10 crore (property)
Section 54EC: Max ₹50 lakh per FY (bonds)
Basic Exemption: Can adjust ₹3 lakh against LTCG

🔢 Tax Calculation Formula (Verified)

Capital Gains: Sale Price – (Purchase + Improvement + Transfer)
With Indexation: (CII sale year ÷ CII purchase year) × Cost
LTCG Tax: (Taxable Gains – Exemption) × Tax Rate
STCG Tax: Capital Gains × Tax Rate
Total Tax: Tax Amount + 4% Cess

Disclaimer: This calculator provides estimates based on Finance Act 2024 & Budget 2026 rules. All tax rates and formulas verified as per Income Tax Act, 1961 and latest amendments. For accurate tax planning, consult a qualified tax professional.

Data sourced from Income Tax Act 1961, Finance Act 2024 & Finance Bill 2025 | Income Tax Department |

STCG LTCG Tax Calculator – Budget 2026

🧮 STCG/LTCG Tax Calculator 2026

⚠️ Educational Purpose Only