Instant LTCG / STCG tax on Indian listed shares at FY 2025-26 rates: 12.5% long-term above the ₹1.25 lakh annual exemption, 20% short-term, plus 4% cess.
Rates for listed equity shares / equity mutual funds with STT paid, FY 2025-26. Excludes surcharge (applies above ₹50 lakh total income). Not tax advice — consult a CA for your situation.
Short term (held ≤ 12 months): 20% flat on the full gain. Long term (held > 12 months): 12.5% on gains above ₹1.25 lakh per financial year. Both attract 4% health & education cess; surcharge applies only above ₹50 lakh total income. STT must have been paid on the transactions (normal exchange trades qualify).
These rates apply to listed equity shares and equity-oriented mutual funds. Debt funds, gold, property and unlisted shares follow different rules. For the full picture with examples, read our LTCG tax guide and capital gains tax guide.
The most common approach is tax-loss harvesting: realising losses before March 31 to offset gains, then optionally re-entering the position. Another is spreading large sales across two financial years to use the ₹1.25 lakh exemption twice. Always confirm with a CA — rules around wash trades and grandfathering can be nuanced.
Long-term capital gains (holding over 12 months) on listed equity shares and equity mutual funds are taxed at 12.5%, but only on gains above ₹1.25 lakh per financial year. A 4% health and education cess applies on the tax. These rates took effect from 23 July 2024.
Short-term capital gains (holding 12 months or less) on listed equity with STT paid are taxed at a flat 20% plus 4% cess, regardless of your income tax slab.
Per financial year, across ALL your equity sales combined — shares and equity mutual funds together. If you have already used part of the exemption on earlier sales this FY, enter that amount in the calculator so it deducts only the remaining exemption.
Yes. Short-term losses can be set off against both STCG and LTCG; long-term losses only against LTCG. Unadjusted losses can be carried forward for 8 assessment years if you file your return on time. This calculator shows tax on a single trade and does not model set-offs.
No — intraday equity trading is classified as speculative business income, not capital gains, and is taxed at your income slab rate. Capital gains treatment applies to delivery-based investing.
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