Long-term capital gains (LTCG)
Profit on an asset held longer than its holding period: 12 months for listed shares and equity funds, 24 for most others.
Listed shares and equity funds: 12.5% on long-term gains above ₹1.25 lakh a year. Property, unlisted shares, physical gold and gold funds held over 24 months: 12.5% (property bought before 23 July 2024 can use 20% with indexation instead).
Debt funds bought from 1 April 2023 are always taxed at your slab rate, however long you hold them.
Example
Long-term gains of ₹2 lakh on equity funds: tax of 12.5% on ₹75,000 = ₹9,375, plus cess.
Capital Gains Tax Calculator
Short or long term, and the tax on selling shares, mutual funds, property or gold, under the 2026-27 rules.
Related terms
Rules as of tax year 2026-27. Written by the Welthr team; last reviewed on . Not financial advice.