Capital Gains Tax Rates 2025#
Equity Investments#
| Type | Holding Period | Tax Rate |
|---|---|---|
| Long-term Capital Gains | More than 12 months | 12.5% |
| Short-term Capital Gains | Less than 12 months | 20% |
Equity Mutual Funds#
| Type | Holding Period | Tax Rate |
|---|---|---|
| LTCG | More than 12 months | 12.5% |
| STCG | Less than 12 months | 20% |
Debt Mutual Funds#
- Taxed as per income slab
- Indexation benefit available
- Long-term: 20% with indexation
Property (Immovable Property)#
| Type | Holding Period | Tax Rate |
|---|---|---|
| Long-term | More than 24 months | 20% with indexation |
| Short-term | Less than 24 months | As per income slab |
Exemptions Available#
| Section | Investment | Deduction |
|---|---|---|
| Section 54 | Residential house | Full exemption |
| Section 54EC | Capital gains bonds | Up to ₹50 lakh |
| Section 54F | Other assets | Proportionate exemption |
Key Points#
- Annual exemption: ₹1.25 lakh on LTCG (equity)
- STT paid on equity transactions
- Foreign currency assets: 20% with indexation