Capital Gains Calculator Excel — Shares, Property, Gold
A transaction-wise capital gains register built for the rules in force after 23 July 2024 — equity at 12.5% with the Rs 1.25 lakh exemption, property with the lower-of 12.5% (no indexation) or 20% (with indexation) option, plus a built-in Cost Inflation Index table and grandfathering for pre-2018 shares.
Download Excel — FreeNo signup. No email required. Direct download.What you get
Sheet-by-sheet overview
Workbook contents (4 sheets)
- Cover — The full set of rules applied, post 23 July 2024, for each asset class, plus cess and surcharge notes.
- CII and Rules — The Cost Inflation Index table and the asset-type rule engine (holding-period thresholds, rates, grandfathering and index flags).
- CG Register — One row per sale. Asset-type dropdown, dates, cost, sale value, FMV — auto term, indexed cost, gain and per-row tax.
- Summary — Head-wise aggregation, the Rs 1.25 lakh equity exemption, your slab rate for slab-taxed gains, and total tax plus 4% cess.
How to use
- Enter each sale as one row in the CG Register — fill only the yellow input cells.
- Choose the asset type from the dropdown; the file classifies STCG or LTCG using the correct holding period and applies the right rule.
- For pre-2018 listed equity, enter the FMV as on 31 January 2018 to obtain grandfathering benefit.
- On the Summary sheet, enter your applicable slab rate for any slab-taxed short-term or debt-fund gains.
- Read the head-wise gains and total tax — the Rs 1.25 lakh equity exemption and 4% cess are applied automatically.
Capital gains after the 23 July 2024 overhaul
The Finance (No. 2) Act, 2024 reset the capital-gains framework for transfers on or after 23 July 2024. Long-term gains across almost all assets are now taxed at 12.5% without indexation, the equity long-term exemption rose to Rs 1.25 lakh, and short-term gains on listed equity moved to 20%. Indexation was withdrawn for most assets — with one important transitional carve-out for property. This workbook encodes the new regime so you do not have to remember which rule applies to which asset.
Grandfathering for pre-2018 equity
For listed shares and equity funds acquired on or before 31 January 2018, the cost of acquisition is taken as the higher of the actual cost and the lower of the 31 January 2018 fair market value and the sale value. Enter the FMV and the register handles this Section 55 computation for you, so you never overstate the taxable gain on legacy holdings.
The property indexation option
Land or building acquired before 23 July 2024 keeps a choice: pay 12.5% without indexation, or 20% with indexation — whichever is lower. The register works out both, using the Cost Inflation Index, and reports the lower tax for each property transaction. Property bought on or after that date is taxed at 12.5% without indexation.
Useful for
Practitioners preparing capital-gains schedules for ITR filing; investors reconciling a year of equity, mutual-fund and property sales; and anyone who wants a defensible, auditable record of how each gain was computed.
Frequently asked questions
Which asset classes does it cover?
Listed equity and equity mutual funds, land and building, unlisted shares, gold and other assets, and debt mutual funds bought after 31 March 2023 (taxed at slab under Section 50AA). Each follows its own holding period and rate.
How does the property lower-of calculation work?
For property acquired before 23 July 2024 the register computes tax at 12.5% on the non-indexed gain and at 20% on the indexed gain, then reports whichever is lower for that transaction. Indexation uses the built-in Cost Inflation Index.
Is the CII for FY 2026-27 included?
The table runs through FY 2025-26 (CII 376). The FY 2026-27 cell is a clearly marked placeholder because CBDT had not notified that figure at the time of release — update the single yellow cell when it is announced.