In this article
| Asset | Short-term | Long-term |
|---|---|---|
| Listed equity shares / equity MFs | ≤12 months: 20% | >12 months: 12.5% above ₹1.25L |
| Immovable property | ≤24 months: slab rate | >24 months: 12.5% (no indexation for sales after 23 July 2024; certain resident taxpayers have a grandfathering option) |
| Unlisted shares | ≤24 months: slab rate | >24 months: 12.5% |
Ways to reduce capital gains tax
- Section 54: reinvest property gains in a residential house
- Section 54EC: invest in specified bonds within the prescribed period
- Set off losses against gains and carry forward
NRIs face withholding on property sale; read the NRI property sale guide. Rates and surcharge are indicative; confirm for your case.
Helpful tools & services
Need expert help with this?
Talk to the GstMan team. We will guide you step by step.
General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.
