Property details
Sale price₹1,20,00,000
₹
Purchase price (original cost)₹50,00,000
₹
Year of purchase
Improvement costs (₹)₹0
₹
Section 54 reinvestment (₹)₹0
₹
Seller income tax slab
Tax payable
—
—
Capital gains calculation
Capital gain type—
Gross capital gain—
Indexed cost (CII method)—
Gain after indexation (pre-2024)—
Sec 54 exemption applied—
Taxable capital gain—
Tax rate applied—
Tax amount—
Net proceeds after tax—
Budget 2024 — what changed
Pre Budget 2024: LTCG 20% WITH CII indexation
Budget 2024 onwards: LTCG 12.5% WITHOUT indexation
The new regime is better for shorter hold periods (5–10 years). For very long holds (15–20+ years) with high inflation, the old indexed method often gave a lower tax. This calculator shows you the applicable rate — for property purchased before July 23, 2024, you can choose the more beneficial option in some cases. Consult your CA.
Budget 2024 onwards: LTCG 12.5% WITHOUT indexation
The new regime is better for shorter hold periods (5–10 years). For very long holds (15–20+ years) with high inflation, the old indexed method often gave a lower tax. This calculator shows you the applicable rate — for property purchased before July 23, 2024, you can choose the more beneficial option in some cases. Consult your CA.
STCG (held < 2 years) taxed at your income slab rate. LTCG (held ≥ 2 years) at 12.5% from Budget 2024. Section 54 exemption: reinvest LTCG in one residential property within 2 years (purchase) or 3 years (construction).