Capital Gain Calculator

Q: What is the Section 54 exemption for capital gains on house sale?

Section 54 exemption lets you avoid LTCG tax on sale of a residential property if you reinvest the capital gain in buying or constructing another residential house. New property must be purchased 1 year before or 2 years after the sale, or constructed within 3 years. Maximum exemption is capped at Rs 10 crores from AY 2024-25.

Select the type of capital asset sold and enter details. You can add multiple capital assets.

Capital Asset 1

Select Capital Asset

Date of Purchase

Date of Sale

1. Full Value of Consideration (Sale Value)
2. Less: Transfer Expenses
3. Net Sale Consideration	₹0
4. Less: Cost of Acquisition
5. Less: Cost of Improvement
6. Short-Term Capital Gain (STCG)	₹0
7. Long-Term Capital Gain (LTCG)	₹0
8. Gross Capital Gain	₹0
9. Less: Exemptions u/s 54 series	₹0
10. Net Capital Gain	₹0

Exemptions u/s 54 Series - OFFER TO SAVE TAX

Section	Exemption Condition	Time Limit	Lock-in Period	Your Investment	Exemption Amount	Action

Capital Asset 2

Select Capital Asset

Date of Purchase

Date of Sale

1. Full Value of Consideration (Sale Value)
2. Less: Transfer Expenses
3. Net Sale Consideration	₹0
4. Less: Cost of Acquisition
5. Less: Cost of Improvement
6. Short-Term Capital Gain (STCG)	₹0
7. Long-Term Capital Gain (LTCG)	₹0
8. Gross Capital Gain	₹0
9. Less: Exemptions u/s 54 series	₹0
10. Net Capital Gain	₹0

Exemptions u/s 54 Series - OFFER TO SAVE TAX

Section	Exemption Condition	Time Limit	Lock-in Period	Your Investment	Exemption Amount	Action

Capital Asset 3

Select Capital Asset

Date of Purchase

Date of Sale

1. Full Value of Consideration (Sale Value)
2. Less: Transfer Expenses
3. Net Sale Consideration	₹0
4. Less: Cost of Acquisition
5. Less: Cost of Improvement
6. Short-Term Capital Gain (STCG)	₹0
7. Long-Term Capital Gain (LTCG)	₹0
8. Gross Capital Gain	₹0
9. Less: Exemptions u/s 54 series	₹0
10. Net Capital Gain	₹0

Exemptions u/s 54 Series - OFFER TO SAVE TAX

Section	Exemption Condition	Time Limit	Lock-in Period	Your Investment	Exemption Amount	Action

Capital Asset 4

Select Capital Asset

Date of Purchase

Date of Sale

1. Full Value of Consideration (Sale Value)
2. Less: Transfer Expenses
3. Net Sale Consideration	₹0
4. Less: Cost of Acquisition
5. Less: Cost of Improvement
6. Short-Term Capital Gain (STCG)	₹0
7. Long-Term Capital Gain (LTCG)	₹0
8. Gross Capital Gain	₹0
9. Less: Exemptions u/s 54 series	₹0
10. Net Capital Gain	₹0

Exemptions u/s 54 Series - OFFER TO SAVE TAX

Section	Exemption Condition	Time Limit	Lock-in Period	Your Investment	Exemption Amount	Action

Capital Asset 5

Select Capital Asset

Date of Purchase

Date of Sale

1. Full Value of Consideration (Sale Value)
2. Less: Transfer Expenses
3. Net Sale Consideration	₹0
4. Less: Cost of Acquisition
5. Less: Cost of Improvement
6. Short-Term Capital Gain (STCG)	₹0
7. Long-Term Capital Gain (LTCG)	₹0
8. Gross Capital Gain	₹0
9. Less: Exemptions u/s 54 series	₹0
10. Net Capital Gain	₹0

Exemptions u/s 54 Series - OFFER TO SAVE TAX

Section	Exemption Condition	Time Limit	Lock-in Period	Your Investment	Exemption Amount	Action

Income Chargeable under Head "Capital Gains"

Total STCG

₹0

Total LTCG

₹0

Total Exemptions

₹0

Net Taxable Capital Gains

₹0

How the Capital Gain Calculator Works

Select Asset Type

Choose property, gold, mutual funds, shares, or other capital assets and enter purchase and sale details.

Apply Indexation & Exemptions

Cost Inflation Index (CII) applied automatically. Claim Section 54, 54EC, 54F exemptions by reinvestment.

Get LTCG / STCG Tax

Instantly see your Long Term or Short Term Capital Gain tax liability — ready for ITR capital gain schedule.

Why Use TaxFetch Capital Gain Calculator?

✓LTCG & STCG Calculation — Handles both long-term (12.5%) and short-term (slab rate) gains correctly
✓Cost Inflation Index 2025-26 — Auto-applies CII to reduce your indexed cost and save tax
✓Section 54 / 54EC / 54F — Claim reinvestment exemptions to reduce or eliminate capital gains tax
✓Multiple Asset Types — Property, gold, mutual funds, shares, bonds — all in one calculator
✓Up to 5 Assets — Add multiple capital assets and compute consolidated tax in one go
✓ITR Schedule CG Ready — Results formatted for direct entry into ITR capital gains schedule

Frequently Asked Questions — Capital Gains Tax India

What is the capital gain tax rate on property sale in India 2025?

For property held more than 24 months: Long Term Capital Gain (LTCG) taxed at 12.5% without indexation benefit (as per Finance Act 2024 amendment). For property held 24 months or less: Short Term Capital Gain taxed at your income tax slab rate. You can reduce LTCG by claiming exemptions under Section 54 (reinvest in residential property), Section 54EC (invest in specified bonds up to ₹50 lakhs), or Section 54F.

How does Cost Inflation Index (CII) help in reducing capital gains?

Cost Inflation Index (CII) is notified by CBDT every year to account for inflation. It adjusts your purchase price upward to reflect current prices, reducing your capital gain. Indexed Cost = (Original Cost × CII of sale year) ÷ CII of purchase year. Note: Indexation benefit was available for property and certain debt instruments before FY 2024-25. From FY 2024-25, property LTCG is taxed at 12.5% without indexation, though grandfathering rules may apply.

What is the Section 54 exemption for capital gains on house sale?

Section 54 exemption allows you to avoid LTCG tax on sale of a residential property if you reinvest the capital gain amount in buying or constructing another residential house. Conditions: (1) New property must be purchased 1 year before or 2 years after the sale, or constructed within 3 years. (2) Maximum exemption is capped at ₹10 crores from AY 2024-25. (3) The new property must not be sold within 3 years of purchase.

What is the LTCG tax rate on mutual funds and shares?

For equity mutual funds and listed shares held more than 12 months: LTCG is taxed at 12.5% under Section 112A on gains exceeding ₹1.25 lakh in a financial year (exempt up to ₹1.25 lakh). STCG (held less than 12 months) is taxed at 20% under Section 111A. For debt mutual funds purchased after April 1, 2023, gains are added to income and taxed at slab rate regardless of holding period.

How is capital gain on gold calculated for income tax?

Gold held more than 24 months qualifies as LTCG taxed at 12.5%. Gold held 24 months or less is STCG taxed at your slab rate. For physical gold, the holding period starts from the date of purchase. For Gold ETFs and Sovereign Gold Bonds (SGBs), special rules apply — SGBs redeemed at maturity are exempt from capital gains tax for individual investors. Import duty and making charges are not added to the cost of gold for tax purposes.

Can I set off capital loss against capital gain to save tax?

Yes. Short Term Capital Loss (STCL) can be set off against both STCG and LTCG. Long Term Capital Loss (LTCL) can only be set off against LTCG (not STCG). Unabsorbed capital losses can be carried forward for 8 assessment years. However, you must file your ITR on or before the due date to carry forward capital losses. Losses from speculative transactions (intraday trading) can only be set off against speculative profits.