What is the LTCG tax rate on equity shares in India?

Long-term capital gains on listed equity shares and equity mutual funds exceeding ₹1.25 lakh are taxed at 12.5% (plus cess). Gains up to ₹1.25 lakh per year are exempt under Section 112A.

How is STCG on shares taxed?

Short-term capital gains on listed equity shares (held less than 12 months) where STT is paid are taxed at 20% under Section 111A (plus cess).

What is the holding period for LTCG on property?

Immovable property (land, building) must be held for more than 24 months to qualify as long-term capital asset. LTCG on property is taxed at 12.5% without indexation from FY 2024-25 onwards.

AY 2026-27

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Capital Gains Tax Rates for AY 2026-27

Asset Type	LTCG Holding Period	STCG Rate	LTCG Rate
Listed Equity / Equity MF	> 12 months	20% (u/s 111A)	12.5% above ₹1.25L (u/s 112A)
Debt Mutual Funds	> 24 months	Slab rates	12.5% (u/s 112)
Property (Land/Building)	> 24 months	Slab rates	12.5% (u/s 112)
Gold / Gold ETF	> 24 months	Slab rates	12.5% (u/s 112)
Unlisted Shares	> 24 months	Slab rates	12.5% (u/s 112)

All rates are plus 4% health & education cess. Surcharge applies if total income exceeds ₹50 lakh. Rates as per Finance Act 2024 amendments effective FY 2024-25 onwards.

FAQs

Capital Gains Tax — Frequently Asked Questions

What is the LTCG exemption limit for equity?

Under Section 112A, LTCG up to ₹1,25,000 per financial year on listed equity shares and equity mutual funds is exempt. Tax at 12.5% applies only on gains exceeding this limit.

Is indexation available for property capital gains?

From FY 2024-25 onwards, indexation is no longer available for LTCG on property. LTCG is taxed at a flat 12.5% on the actual gain (sale price minus purchase price).

How are capital gains on mutual funds taxed?

Equity MFs: STCG at 20%, LTCG at 12.5% above ₹1.25L exemption. Debt MFs: STCG at slab rates, LTCG at 12.5% without exemption.

Can I set off capital losses against other income?

STCL can be set off against STCG and LTCG. LTCL can only be set off against LTCG. Capital losses cannot be set off against salary or other income.

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