Tax / India

Capital Gains Calculator

Calculate the gain or loss on one capital-asset transfer and identify the applicable short-term or long-term tax treatment.

Transaction details

Enter actual transaction values rather than an estimated rate of return.

FY 2026-27 rules

Capital asset typeTaxpayer statusUsed for the land/building grandfathering indicator.Date acquiredDate improved (optional)Used for improvement-cost indexation when applicable.Date transferred / soldSale / transfer valueCost of acquisitionCost of improvementTransfer expensesUse only wholly and exclusively related transfer expenses.

How it works

Sale value less allowable costs

Capital gain = sale value − transfer expenses − cost of acquisition − cost of improvement. Qualifying pre-23 July 2024 long-term transfers can use indexed costs. For transfers on or after 23 July 2024, the main calculation uses original costs, subject to the modeled land/building grandfathering comparison.

Important assumptions

What this calculator does not decide

One transaction is modeled at a time. Listed securities can require FIFO treatment across multiple lots.
Special-rate treatment is identified using current Income-tax Act, 2025 Sections 196, 197 and 198 (corresponding to legacy Sections 111A, 112 and 112A); ordinary short-term gains are identified as slab-rate income.
It does not independently decide every fair-market-value rule, cost-basis exception, exemption, transfer deemed to be a sale, or loss adjustment.
The grandfathering display is a tax-component comparison; use the main income-tax calculator for interaction with other income, rebate, surcharge and cess.

Official references

Current rules and CII values should be checked against government sources.

Income Tax Department: Tax on sale of shares / capital gains ↗Income Tax Department: Capital Gain guidance and CII ↗Income Tax Department: Income-tax Act, 2025 ↗

Does this calculator include indexation?

It applies indexation for qualifying pre-23 July 2024 long-term transfers and uses the notified Cost Inflation Index table through FY 2026-27. For post-23 July 2024 transfers it uses original costs, with a separate land/building grandfathering comparison when applicable.

Does this calculate final income-tax liability?

No. It calculates the gain or loss for one transaction and identifies the applicable capital-gains section or ordinary slab treatment. The main income-tax calculator handles interaction with other income, losses, rebate, surcharge and cess.

Educational estimate only. Verify the exact capital-gains treatment applicable to your transaction before filing or making a financial decision.