Property Capital Gains Tax Calculator
Calculate short-term (STCG) and long-term (LTCG) capital gains tax on sale of house property or land with side-by-side indexation comparison.
Property Details
Regime Comparison (Lower tax is recommended)
Save Property Capital Gains Tax via Section 54EC
Invest up to ₹50 Lakhs in notified capital gains bonds (REC, PFC, NHAI, IRFC) within 6 months of sale to claim complete tax exemption.
Calculation Methodology & Rules
The Property Capital Gains Tax Calculator helps you estimate capital gains tax on the sale of land, residential houses, or commercial properties in India. It incorporates the updated rules for real estate transfers sold after July 2024, providing a side-by-side comparison of the indexation options.
Property Capital Gains Tax Rules (FY 2025-26 / AY 2026-27)
| Holding Period | Tax Regime / Rate Type | Tax Rate | Indexation Benefit |
|---|---|---|---|
| STCG (≤ 24 months) | Slab Rate | Taxed at personal slab rate | No |
| LTCG (> 24 months) | New Scheme (Default) | 12.5% | No |
| LTCG (> 24 months) | Old Scheme (Opt-in for pre-23-Jul-2024 acquisitions) | 20% | Yes (using Cost Inflation Index) |
Side-by-Side Comparison for Pre-July 2024 Acquisitions
If you acquired your property before 23 July 2024, you can choose between the 12.5% rate without indexation and the 20% rate with indexation. Our calculator computes both tax amounts and recommends the one that minimizes your overall tax outflow.
Exemption Rules (Section 54 and Section 54EC)
- Section 54: Exemption available if you buy another residential house (within 1 year before or 2 years after sale) or construct one (within 3 years). Capped at ₹10 Crores.
- Section 54EC: Exemption available if you invest gains in specified government bonds (like NHAI, REC) within 6 months of transfer. Capped at ₹50 Lakhs with a 5-year lock-in period.
Frequently Asked Questions
For land or house property, the holding period must be more than 24 months for the gains to be classified as Long-Term Capital Gains (LTCG). If held for 24 months or less, they are classified as Short-Term Capital Gains (STCG).
Following the Union Budget changes, Long-Term Capital Gains (LTCG) on real estate sold on or after July 23, 2024 (and for FY 2025-26) are taxed at a flat rate of 12.5% without indexation. Previously, it was 20% with indexation.
Yes, resident individuals and HUFs who acquired property before July 23, 2024, have the option to calculate tax at 20% with indexation or 12.5% without indexation, and pay whichever is lower. This tool automatically compares both options side-by-side to find the lowest tax.
Short-Term Capital Gains (STCG) on property are not taxed at any special rate. The gains are added to your gross total income and taxed at your applicable personal income tax slab rate (plus 4% cess).
You can claim exemption from LTCG tax on property under Section 54 by reinvesting the gains to buy/construct another residential house in India, or under Section 54EC by investing up to ₹50 Lakhs in NHAI, REC, PFC, or IRFC capital gains bonds within 6 months of the sale date.