LTCG Above ₹1.25 Lakh — How Much Tax?

Only equity LTCG above ₹1.25 lakh is taxed at 12.5%. For ₹3 lakh total gain: taxable = ₹1.75L, tax = ₹21,875. For ₹5 lakh gain: taxable = ₹3.75L, tax = ₹46,875. Gains below ₹1.25L = zero tax.

LTCG — 12.5% above ₹1.25L

₹3,00,000

Tax Payable

₹21,875

LTCG Exemption

₹1,25,000

Tax Rate

12.5%

Long-Term Capital Gain (held 12+ months): 12.5% on gains above ₹1.25L — no indexation benefit (Budget 2024).

For listed equity shares and equity mutual funds only. Rates as per Budget 2024 (effective 23 July 2024).

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Calculated with CalcHub