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What is the capital gains tax rate for individuals?

Curious about Capital Gain

What is the capital gains tax rate for individuals?

In India, the capital gains tax rate for individuals depends on the type of asset and the holding period. Here are the current capital gains tax rates applicable to individuals:

1. Shortterm Capital Gains (STCG):
For listed equity shares or equityoriented mutual funds held for less than one year: Taxed at a rate of 15%.
For debtoriented mutual funds and other assets (e.g., real estate) held for less than three years: Taxed at the individual's applicable income tax slab rate.

2. Longterm Capital Gains (LTCG):
For listed equity shares or equityoriented mutual funds held for one year or more and exceeding INR 1 lakh in a financial year: Taxed at a rate of 10% (without indexation).
For debtoriented mutual funds and other assets (e.g., real estate) held for more than three years: Taxed at a rate of 20% with the benefit of indexation. Indexation adjusts the purchase price of the asset for inflation, which reduces the taxable capital gains.

It's important to note that the above rates are as per the current tax laws and are subject to change. Additionally, there may be other factors and exemptions that could affect the calculation of capital gains tax. It's recommended to consult with a tax professional or refer to the official tax guidelines for the most accurate and uptodate information regarding capital gains tax rates.

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