Capital-gains tax rates — ready reckoner (post 23 July 2024)

🧮 Maintained by EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26

Post 23 Jul 2024LTCG / STCG

What this is

The 23 July 2024 overhaul simplified capital-gains rates. Quick reckoner of rates and holding periods by asset for FY 2025-26.

Rates by asset

Asset	Long-term after	LTCG rate	STCG rate
Listed shares / equity MF (STT paid)	12 months	12.5% over ₹1.25L/yr exempt (Sec 198, old 112A)	20% (Sec 196, old 111A)
Unlisted shares	24 months	12.5% (no indexation)	Slab
Land / building / property	24 months	12.5% (no indexation)*	Slab
Gold / other capital assets	24 months	12.5% (no indexation)	Slab
Debt mutual funds (bought on/after 1 Apr 2023)	—	Always at slab	Slab

*Property grandfathering: for land/building acquired before 23 July 2024, a resident individual/HUF may choose the lower of 12.5% without indexation or 20% with indexation.

Save the tax with the 54-series: reinvest in a house or capital-gains bonds. The first ₹1.25 lakh of equity LTCG each year is tax-free.

Provisions this relates to

Section 196 (old 111A) Section 198 (old 112A) Section 197 (old 112)

Provided for quick reference. Figures/rates change with each Finance Act — verify against the current law before you rely on them. © EaseValue Advisors LLP.

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