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How-to guide

How to Calculate Capital Gains Tax: Formula, Steps & Examples

Learn how to calculate Capital Gains Tax — the formula explained step by step, with worked examples and a free calculator to check your answer.

By CA Rohan Gupta, Chartered Accountant (ICAI) · Updated Jun 2026 · 2 min read

Calculating your capital gains tax is straightforward once you know the Capital Gains Tax formula and what each input means. This guide explains the method in plain language, walks through a manual calculation, and gives worked examples you can follow — then you can do it instantly with the Capital Gains Tax Calculator.

What is Capital Gains Tax?

The Capital Gains Tax calculation tells you your capital gains tax from a few simple inputs. The figure you are solving for here is the capital gains tax, expressed in INR.

The Capital Gains Tax formula

This calculation combines several inputs through a multi-step method rather than a single one-line formula. Enter the values below and the calculator resolves each step in order. The inputs it needs are:

  • Purchase price — a money amount. Example: ₹2,00,000.
  • Sale price — a money amount. Example: ₹5,00,000.
  • Holding period — a value measured in months. Example: 18 months.

How to calculate it step by step

  • Write down the purchase price (for example, ₹2,00,000).
  • Write down the sale price (for example, ₹5,00,000).
  • Write down the holding period (for example, 18 months).
  • Apply the formula above to get your capital gains tax.
  • Double-check the result with the Capital Gains Tax Calculator.

Worked examples

Example 1

Input / OutputValue
Purchase price₹2,00,000
Sale price₹5,00,000
Holding period18 months
Capital gain₹3,00,000
Capital gains tax₹21,875
Net gain after tax₹2,78,125

With purchase price of ₹2,00,000, sale price of ₹5,00,000 and holding period of 18 months, the capital gains tax works out to ₹21,875.

Example 2

With purchase price of ₹4,00,000, sale price of ₹5,00,000 and holding period of 18 months, the capital gains tax works out to ₹0.

ResultValue
Capital gain₹1,00,000
Capital gains tax₹0
Net gain after tax₹1,00,000

Example 3

With purchase price of ₹1,00,000, sale price of ₹5,00,000 and holding period of 18 months, the capital gains tax works out to ₹34,375.

ResultValue
Capital gain₹4,00,000
Capital gains tax₹34,375
Net gain after tax₹3,65,625

Tips for an accurate result

  • Keep your units consistent — mixing, say, months with years or grams with kilograms is the most common source of error.
  • Round only at the very end. Rounding inputs early can shift the final answer noticeably.
  • Re-run the numbers whenever an input changes, rather than estimating from an old result.
  • Annual rates must be converted to the period you are calculating for (for example, divide an annual rate by 12 for a monthly figure).

Prefer not to do the maths by hand? — the Capital Gains Tax Calculator does it instantly, for free, with the formula and a worked example built in.

Continue exploring tax calculators with these tools: GST Calculator, Income Tax Calculator, HRA Calculator, Take-Home Salary Calculator, Old vs New Tax Regime Calculator.

Calculators in this guide

Frequently asked questions

Gather each input, apply the formula step by step keeping your units consistent, and round only at the end. You can verify your answer instantly with the Capital Gains Tax Calculator.

It uses the standard formula with exact arithmetic, so the result is correct for the inputs you enter. Bear in mind that real-world outcomes can still differ when underlying assumptions change.

The capital gains tax is expressed in INR. Make sure your inputs use matching units so the result is correct.

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CA Rohan Gupta · Chartered Accountant (ICAI)

CA Rohan Gupta is a practising Chartered Accountant advising individuals and businesses on income tax, GST and personal finance compliance in India.