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LTCG TAX

LTCG Calculator India

Calculate Long-Term Capital Gains tax on equity and mutual funds with grandfathering provision. Get exact LTCG tax with ₹1.25 lakh annual exemption under Section 112A.

Calculate Long-Term Capital Gains tax on equity and mutual funds with grandfathering provision. Get exact LTCG tax with ₹1.25 lakh annual exemption under Section 112A.

  • Get an instant result with the exact inputs that matter for this metric.
  • Compare scenarios quickly (best case vs worst case) before taking action.
  • Understand what the output means and how traders/investors use it in practice.
  • Use it for planning and education — no login required.

LTCG Calculator — FY 2025-26

Includes grandfathering provision for pre-2018 purchases. LTCG rate 12.5% on equity/equity MF (Budget 2024).

Asset Type

Holding Period

7.9 yrs

LTCG Qualifies

Sale Value

₹2,00,000

Cost of Acquisition

₹1,20,000

With grandfathering

Total LTCG

₹80,000

Exemption (₹1.25L)

₹80,000

Taxable Gain

₹0

LTCG Tax (12.5%)

₹0

Calculation Breakdown

Sale Consideration₹2,00,000
Cost of Acquisition (with grandfathering)(₹1,20,000)
Long-Term Capital Gain₹80,000
Exemption u/s 112A (up to ₹1.25 lakh)(₹80,000)
Taxable LTCG₹0
LTCG Tax @ 12.5%₹0
Effective Tax Rate on Total Gain0.00%

DETAILS

About this LTCG Calculator

This section explains what the calculator does, what goes into the result, and how to interpret the output so you can apply it confidently.

What this tool does

Purpose

This calculator turns a few key inputs into a clear output you can act on — a number that traders and investors commonly use for planning and decision-making.

Use it to compare scenarios quickly and to understand the trade-offs behind the final result.

When it is helpful

  • To sanity-check assumptions before committing money.
  • To compare two or more scenarios side-by-side (conservative vs aggressive).
  • To convert a “feel” into a number you can plan around.
  • To learn what the metric means and how it is used in practice.

How to read the result

Interpretation

Treat the output as a planning number. Small changes in inputs (time, rate, price, quantity, risk, or cashflows) can change the outcome meaningfully — so keep assumptions realistic.

If the tool returns multiple outputs, focus on the ones that drive decisions (e.g., net result, breakeven, or risk-adjusted value), not just the biggest number.

Common mistakes to avoid

  • Using overly optimistic return assumptions.
  • Ignoring fees/taxes where they matter.
  • Optimizing precision instead of making a better decision.
  • Treating the result as a prediction instead of a plan.

Example calculations and results

Example 1 (Equity with grandfathering + exemption)

Listed equity: Buy 2017 @ ₹100, FMV Jan 31 2018 ₹120, Sell 2025 @ ₹200, Qty 1000

Cost (with grandfathering)₹1,20,000
Sale value₹2,00,000
LTCG₹80,000
Exemption (₹1.25L cap)₹80,000
Taxable gain₹0
Tax payable₹0

Graphical view

LTCG
₹80,000
Exempt
₹80,000
Taxable
₹0

Because the gain is below ₹1.25L, the exemption wipes out the taxable LTCG in this example.

Example 2 (Debt MF — 20% LTCG)

Debt MF: Buy 2022 @ ₹100, Sell 2025 @ ₹140, Qty 2000

Sale value₹2,80,000
Cost of acquisition₹2,00,000
LTCG₹80,000
Exemption₹0
Taxable gain₹80,000
Tax @ 20%₹16,000

Graphical view

LTCG
₹80,000
Tax
₹16,000
After tax
₹64,000

HOW IT WORKS

Simple steps to get your result

1

Select Asset Type

Choose listed equity shares, equity mutual funds, or debt mutual funds.

2

Enter Purchase & Sale Details

Input dates, prices, and quantity. The calculator auto-applies grandfathering for pre-2018 purchases.

3

Get LTCG Tax

See total gain, ₹1.25 lakh exemption, taxable gain, and final tax at 12.5% (or 20% for debt).

FAQ

Frequently asked questions

What is the grandfathering provision?+

For equity/equity MF purchased before Jan 31, 2018, the cost of acquisition is the higher of (a) original purchase price or (b) FMV on Jan 31, 2018 — but cannot exceed the actual sale price. This prevents tax on pre-LTCG era gains.

What is the LTCG exemption limit?+

From FY 2024-25 (Budget 2024), the LTCG exemption on equity and equity MF is ₹1.25 lakh per year, up from the earlier ₹1 lakh. Gains above this are taxed at 12.5% without indexation.

What is LTCG for debt mutual funds?+

From April 2023, debt mutual funds no longer qualify for LTCG benefits. All gains are taxed at income slab rates. LTCG at 20% with indexation applies only for units purchased before April 1, 2023.

How do I find FMV on Jan 31, 2018?+

For listed stocks, FMV is the highest price traded on NSE/BSE on January 31, 2018. For mutual funds, it is the NAV on that date. Historical NAVs are available on AMFI website.

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