Salary-Tools.

LTCG Calculator (Equity & Equity Mutual Funds)

Calculate long-term capital gains tax on listed shares and equity-oriented mutual funds held over 12 months.

This covers listed equity and equity mutual funds only (Section 112A). Property, debt funds, gold, and unlisted shares follow different rates and rules — not covered here.

Assumes the holding period is over 12 months. If it's 12 months or less, use the STCG Calculator instead — the rate and rules are completely different.

LTCG tax payable

₹9,620

Total gain₹1,99,000
Exempt (up to ₹1,25,000)₹1,25,000
Taxable gain₹74,000
Tax @ 12.5%₹9,250
Cess @ 4%₹370
Net proceeds after tax₹4,89,380

LTCG tax at different gain levels

Total gainTax payable
₹1L gain₹0
₹2L gain₹9,750
₹3L gain₹22,750
₹5L gain₹48,750
₹8L gain₹87,750
₹12L gain₹1,39,750

How LTCG on equity actually works

Long-term capital gains on listed shares and equity mutual funds get a yearly exemption before any tax applies:

LTCG tax = MAX(0, gain − ₹1,25,000) × 12.5% × 1.04 (cess)

The ₹1,25,000 exemption is an aggregate annual limit across all your equity LTCG for the year — not per transaction or per fund. If you sell multiple holdings, the exemption applies once to the combined total gain, not once per sale.

Unlike the old LTCG rules, there's no indexation benefit here — the 12.5% rate applies to the raw gain (sale minus purchase minus expenses), not an inflation-adjusted cost.

Frequently asked questions

Per financial year, across all your equity LTCG combined — not per stock, per fund, or per transaction. If you have gains from multiple holdings, they're added together before the exemption is applied once.