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Tax

Capital Gains Tax Calculator — Bengaluru FY 2025-26

Capital gains tax on Bengaluru (Karnataka) investments — updated with Finance Act 2024 rates. Property LTCG (held >24 months): 12.5% without indexation. A 900 sqft flat in Bengalurubought at Rs 85.5L and sold 3 years later at Rs 107.7L generates LTCG of Rs 17.1L — taxed at Rs 2.22L (12.5% + 4% cess). Equity LTCG: 12.5% above Rs 1.25L annual exemption. STCG: 20%.

Verified Formula|Source: Income Tax Department, Government of India|Last verified: April 2026Methodology

Transaction Details

Listed shares, equity mutual funds, equity ETFs

1 month1y 6m10 years

LTCG threshold for Equity / Equity MF: 12 months. Your holding qualifies as Long-Term.

Related Calculators

Income Tax CalculatorOld vs New Regime
Long-Term Capital Gain (LTCG)

Held for 18 months. Equity / Equity MF requires 12 months for LTCG classification. Tax rate: 12.5%

Capital Gain

₹5,00,000

Tax Rate

12.5%

Tax Amount

₹48,750

Net Gain

₹4,51,250

Tax Computation

Sale Price₹15,00,000
Less: Purchase Price (Cost of Acquisition)- ₹10,00,000
Capital Gain₹5,00,000
Less: Exemption (Rs 1.25L LTCG exemption)- ₹1,25,000
Taxable Capital Gain₹3,75,000
Tax @ 12.5%₹46,875
Add: Cess (4%)₹1,875
Total Tax on Capital Gains₹48,750

Rs 1.25 Lakh LTCG Exemption

Under Section 112A, long-term capital gains on listed equity shares and equity mutual funds up to Rs 1,25,000 per financial year are exempt from tax. Gains above this threshold are taxed at 12.5%.

Capital Gains Tax Rates — Quick Reference (FY 2025-26)

AssetLTCG ThresholdSTCG RateLTCG Rate
Listed Equity / Equity MF12 months20%12.5% (above Rs 1.25L)
Debt Mutual Funds24 monthsSlab rateSlab rate
Property / Real Estate24 monthsSlab rate12.5%
Gold / Gold ETF24 monthsSlab rate12.5%

Capital Gains Tax on Bengaluru Investments — Finance Act 2024 Guide

The Finance Act 2024 (Union Budget 2024, effective 23 July 2024) significantly overhauled capital gains taxation in India. The changes — removing indexation for property LTCG, revising equity STCG from 15% to 20%, and standardising LTCG at 12.5% across most asset classes — have direct implications for Bengaluru (Karnataka) investors in real estate, equity, and gold. Understanding the new regime is essential before selling any capital asset in Bengaluru. Despite being India's IT capital and one of the fastest-growing cities, Bengaluru is classified as non-metro for HRA purposes — the 50% basic salary HRA exemption applies only to Delhi, Mumbai, Chennai, and Kolkata. Bengaluru residents get only the 40% cap, a major surprise for lakhs of IT professionals.

Property Capital Gains in Bengaluru: Finance Act 2024 Changes

Bengaluru's real estate market: North Bengaluru (Yelahanka, Hebbal, Devanahalli) grew 22–28% in FY2025 driven by airport expansion. Whitefield-Sarjapur corridor remains the IT belt premium at Rs 9,000–13,000/sqft. Mysore Road saw renewed demand from SME manufacturing sector. Properties in prime localities — Whitefield, Electronic City, Koramangala — average Rs 9,500/sqft.

Example: Selling a 900 sqft flat in Bengaluru

  • Purchase price: Rs 85.5L (Rs 9,500/sqft × 900 sqft)
  • Stamp duty paid at purchase (5%): Rs 4,27,500
  • Registration charge (1%): Rs 85,500
  • Total Cost of Acquisition: Rs 90.6L (purchase + stamp duty + registration)
  • Sale price after 3 years (at ~8% annual appreciation): Rs 107.7L
  • LTCG (Long Term, held >24 months): Rs 17.1L gain — taxed at 12.5% without indexation (Finance Act 2024). Tax + cess: Rs 2.22L
  • If sold within 24 months (STCG): Entire gain taxed at your income slab rate. At 30% slab: tax = Rs 5.33L — significantly higher than LTCG.

Key Finance Act 2024 change: Indexation benefit (which allowed adjusting purchase price for inflation using the Cost Inflation Index) has been removed for property sold on or after 23 July 2024. This increases LTCG for long-held properties but the 12.5% flat rate (reduced from earlier 20% with indexation in some cases) may partially offset this. Calculate both scenarios if you acquired property before 2001 or hold it for 10+ years — grandfathering provisions may apply.

TDS on Bengaluru Property Sale: Section 194-IA

When you sell Bengaluru property above Rs 50 lakh, the buyer must deduct 1% TDS (Section 194-IA). At a sale price of Rs 107.7L:

  • Property value Rs 107.7L exceeds Rs 50L — buyer deducts TDS of Rs 1.08L (1%). This appears in your Form 26AS.
  • TDS is offset against your capital gains tax liability when filing ITR. If your LTCG tax (Rs 2.22L) is more than TDS, you pay the balance tax while filing ITR.

Section 54 and 54EC: Exemptions for Bengaluru Property Sellers

Two critical exemptions can eliminate or reduce your Bengaluru property capital gains tax:

  • Section 54: If you sell a residential property in Bengaluru and reinvest the LTCG in another residential property within 2 years of sale (or construct within 3 years), the entire LTCG is exempt. Given Bengaluru's active real estate market — North Bengaluru (Yelahanka, Hebbal, Devanahalli) grew 22–28% in FY2025 driven by airport expansion. Whitefield-Sarjapur corridor remains the IT belt premium at Rs 9,000–13,000/sqft. Mysore Road saw renewed demand from SME manufacturing sector. — reinvestment in another Bengaluru property is often feasible. Deposit exemption amount in Capital Gains Account Scheme (CGAS) before ITR filing if you cannot complete purchase in time.
  • Section 54EC: Invest LTCG in NHAI, REC, or PFC bonds within 6 months of sale (up to Rs 50 lakh per financial year) for full exemption. These are long-term bonds (5-year lock-in), currently yielding ~5.75% p.a. — lower than bank FDs but the tax saving on large gains is significant.
  • Section 54F: If you sell any asset other than a residential house (e.g., plot, commercial property) and invest the entire net sale consideration (not just gains) in a residential property, LTCG is exempt proportionally.

Equity Capital Gains for Bengaluru's Investors

Bengaluru's IT/Softwareprofessionals are among India's most active equity investors. Finance Act 2024 updated equity capital gains:

  • Equity LTCG (listed shares/equity MFs, held >12 months): 12.5% on gains above Rs 1,25,000 per financial year (Section 112A). On equity gains of Rs 1,75,000: exempt Rs 1,25,000, taxable Rs 50,000, tax Rs 6,500 (including 4% cess).
  • Equity STCG (held <12 months): 20% (Section 111A) — increased from 15% by Finance Act 2024. On Rs 1,00,000 STCG: tax = Rs 20,800.
  • Tax Harvesting: Sell equity investments annually to realise up to Rs 1.25L in long-term gains tax-free (within the annual exemption), then immediately repurchase the same units at the higher NAV. This resets your cost basis and avoids accumulated LTCG building up. A Bengaluru professional with a Rs 10L+ equity portfolio should do this review every March.
  • Loss harvesting: Short-term capital losses can be set off against both STCG and LTCG. Long-term capital losses can only be set off against LTCG. Carry forward unused losses for up to 8 years.

Gold Capital Gains in Bengaluru

Physical gold and gold ETFs have different treatment post Finance Act 2024:

  • Physical gold (jewellery, coins, bars): LTCG if held >24 months — 12.5% without indexation (Finance Act 2024). On Rs 5,00,000of gold with 30% appreciation over 3 years: gain Rs 1,50,000, LTCG tax Rs 19,500 (12.5% + 4% cess).
  • Sovereign Gold Bonds (SGBs): If held to maturity (8 years), redemption proceeds are fully exempt from capital gains tax — a significant advantage over physical gold. If SGBs are sold on the exchange before maturity: LTCG at 12.5% if held >12 months; STCG at 20% if less.
  • Gold ETFs and Gold Mutual Funds: Treated as debt MF for taxation (see below) — slab rate tax regardless of holding period (Finance Act 2023 change).

Debt Mutual Fund Capital Gains (Finance Act 2023 Change)

A significant rule change effective 1 April 2023: gains from debt mutual funds (where equity <35% of corpus) are now taxed at your income slab rate regardless of holding period — the previous 20% with indexation (for >3 years) is no longer available for new purchases after 31 March 2023. On Rs 50,000 debt MF gain: at 30% slab = Rs 15,600 tax; at 20% slab = Rs 10,400 tax. This makes debt MFs less tax-efficient than bank FDs for high-bracket Bengaluru professionals — though FDs also face TDS and the same slab-rate taxation.

Disclaimer

Capital gains computations are based on Finance Act 2024 provisions effective 23 July 2024. Property cost of acquisition includes stamp duty and registration charges paid at purchase. LTCG on property does not include improvement costs and brokerage (these can also be added to cost). Grandfathering provisions apply for equity investments held before 31 January 2018. Section 54/54EC exemptions have specific compliance requirements and timelines. Surcharge applies for capital gains above Rs 50L in some categories. Consult a Chartered Accountant in Bengaluru before any significant capital gains transaction.

Frequently Asked Questions — Capital Gains Tax in Bengaluru

How much capital gains tax do I pay on selling a Bengaluru property at Rs 9,500/sqft?

For a 900 sqft flat in Bengaluru purchased at Rs 85.5L (including stamp duty Rs 4,27,500 + registration Rs 85,500), cost of acquisition is Rs 90.6L. If sold after 3 years at ~8% annual appreciation (Rs 107.7L), LTCG = Rs 17.1L. At 12.5% + 4% cess: LTCG tax = Rs 2.22L. If you reinvest the gain in another property under Section 54, or in 54EC bonds (up to Rs 50L), the entire gain can be tax-exempt. STCG (if sold within 24 months) at 30% slab would be Rs 5.33L — significantly higher. Plan your holding period accordingly.

Does stamp duty paid in Bengaluru at 5% reduce my capital gains tax?

Yes — stamp duty and registration charges paid at the time of property purchase are part of your Cost of Acquisition and directly reduce your capital gain. For a Bengaluruproperty purchased at Rs 85.5L: stamp duty at 5% = Rs 4,27,500 and registration at 1% = Rs 85,500 are added to the purchase price, giving a total cost base of Rs 90.6L. This reduces your taxable LTCG by Rs 5,13,000, saving approximately Rs 66,690 in capital gains tax (12.5% + 4% cess). Similarly, renovation costs with valid receipts and brokerage paid at sale can be deducted from sale consideration.

What is the Rs 1.25 lakh equity LTCG exemption and how does it benefit Bengaluru investors?

Section 112A provides a Rs 1,25,000 annual exemption on long-term capital gains from listed equity shares and equity mutual funds. This means the first Rs 1.25L of equity LTCG in any financial year is tax-free. At 12.5% LTCG rate, this exemption saves up to Rs 16,250/year (plus cess). For Bengaluru's active SIP investors — particularly in Bengaluru and Hyderabad's tech sector where large SIP portfolios are common — the Tax Harvesting strategy (booking up to Rs 1.25L gain every March and reinvesting) resets cost basis annually, permanently eliminating the LTCG on those units. Over a 10-year period, consistent tax harvesting can save Rs 1.5-2L in total LTCG tax on a Rs 10L+ equity portfolio.

Can I avoid capital gains tax if I reinvest Bengaluru property sale proceeds?

Yes, using Section 54 (for residential property) or Section 54EC (for NHAI/REC bonds). Under Section 54, if you sell a residential property in Bengaluru and buy another residential property within 2 years (or construct within 3 years), the LTCG of Rs 17.1L is fully exempt. The new property must be in India. You can also deposit the gain amount in a Capital Gains Account Scheme (CGAS) at a nationalised bank before filing your ITR to preserve the exemption while you search for the right property. Under Section 54EC, invest up to Rs 50L in NHAI or REC 54EC bonds within 6 months of sale — capital gains up to Rs 50L are exempt, with the bonds locked in for 5 years at ~5.75% annual interest.

Bengaluru's capital gains landscape is shaped by two dominant asset classes: IT company ESOPs (Employee Stock Option Plans) that create complex LTCG/STCG timing decisions based on exercise date rather than grant date, and BBMP/BMRDA layout properties where the acquisition date controversy (sale deed registration vs khata transfer) can flip classification from STCG to LTCG. Finance Act 2024 removed indexation from property LTCG while reducing the rate to 12.5% — but for Bengaluru's tech-driven property market, the grandfathering provision matters most for pre-2015 Koramangala, Indiranagar, and Whitefield purchases. A Koramangala 3BHK purchased in 2010 for Rs 55L (Rs 4,500/sqft) now selling for Rs 2.8Cr (Rs 22,000/sqft) generates: New method LTCG Rs 2.45Cr × 12.5% = Rs 30.6L vs Old method: indexed cost Rs 55L × 363/167 = Rs 119.6L; LTCG Rs 2.68Cr × 20% = Rs 53.6L. New method wins by Rs 23L for 2010 Koramangala buyer. Equity LTCG above Rs 1.25L is taxed at 10% (raised from Rs 1L in Budget 2024). STCG on listed equity is 20% (raised from 15% in Budget 2024). Bengaluru's tech employee population with large ESOP portfolios makes the ESOP-specific capital gains rules the most commercially significant feature of this city's tax landscape.

Key Insight — Bengaluru

Bengaluru's defining capital gains insight is the ESOP exercise date rule and its interaction with Finance Act 2024 — where tech employees at Infosys, Wipro, HCL, and startups must plan ESOP exercise and subsequent sale timing to minimize total tax. The mechanics: ESOPs are not taxed at grant or vesting — only at exercise. At exercise: (FMV on exercise date - exercise price) is taxable as perquisite under Head 1 (Salary), at the employee's marginal slab rate. This is unavoidable — you cannot choose regime to reduce ESOP perquisite tax (both regimes tax perquisites identically). After exercise: shares held as investment. Classification at sale: If listed on NSE/BSE (like Infosys, Wipro, TCS shares received on exercise) AND held 12+ months from exercise date → LTCG at 10% above Rs 1.25L. If held <12 months → STCG at 20%. The waiting game: Exercise 100 Infosys ESOPs at Rs 500 exercise price when FMV is Rs 1,800 → perquisite Rs 1,30,000 (Rs 1,300 × 100 shares). If slab is 30%: perquisite tax Rs 39,000. Now hold shares for 12 months. FMV appreciates to Rs 2,200. Sale: LTCG = Rs 2,200 - Rs 1,800 (cost = FMV at exercise) = Rs 400 × 100 = Rs 40,000. At 10% LTCG (within Rs 1.25L exemption) → zero additional tax. Total effective tax on Rs 220,000 realized: only the Rs 39,000 perquisite tax. If sold immediately after exercise (STCG): tax on Rs 40,000 at 20% = Rs 8,000. In this case immediate sale is better (Rs 8,000 vs Rs 0 LTCG). But for large holdings (500+ shares, Rs 20L+ gain at sale), the Rs 1.25L exemption + 10% LTCG rate vs 20% STCG creates clear benefit for waiting 12 months. Startup unlisted shares: LTCG at 20% with indexation if held 24+ months — Finance Act 2024 grandfathering applies to pre-July 23, 2024 acquisitions.

Bengaluru's Financial Context and Capital Gains Calculator

Karnataka PT: Rs 2,400/year. Bengaluru NON-METRO HRA: 40% of basic (Bengaluru is HRA non-metro despite its population). Property LTCG: 12.5% without indexation (Finance Act 2024). Stamp duty Karnataka: 5% + surcharges = approximately 6.5% total (registration + stamp). Equity LTCG: 10% above Rs 1.25L (Budget 2024). Equity STCG: 20% (Budget 2024). ESOP perquisite: taxed as salary at exercise (FMV on exercise date minus exercise price) → added to salary income for that year. Subsequent sale: if STT paid (NSE/BSE listed), LTCG at 10% if held 12+ months from exercise date; STCG at 20% if held <12 months. Unlisted shares (pre-IPO ESOPs): LTCG at 20% with indexation if held 24+ months; STCG at slab rate if <24 months. BBMP layout sites: acquisition date = registered sale deed date. CII 2024-25: 363. Whitefield 2BHK Rs 38L (2012) → Rs 1.35Cr (2025): New: Rs 97L × 12.5% = Rs 12.125L. Old: indexed Rs 38L × 363/200 = Rs 69.0L; LTCG Rs 66L × 20% = Rs 13.2L. New wins by Rs 1.075L. Electronic City Rs 40L (2008) → Rs 1.8Cr: New: Rs 1.4Cr × 12.5% = Rs 17.5L. Old: indexed Rs 40L × 363/137 = Rs 105.9L; LTCG Rs 1.694Cr × 20% = Rs 33.9L. New wins by Rs 16.4L. Section 54: reinvest LTCG in one new residential property (India) within 2 years (purchase) or 3 years (construction). TDS: 1% buyer deducts on consideration ≥ Rs 50L.

BBMP Layout and Agricultural-to-Residential Conversion — Acquisition Date Controversies

Bengaluru's peripheral residential areas — Sarjapur Road, Yelahanka, Devanahalli, Kengeri — were largely agricultural land that converted to residential layout over 2000-2015. The acquisition date controversy affects capital gains classification: If a Bengaluru buyer purchased a BBMP-approved layout site in 2014 through an agreement of sale (registered), received khata transfer in 2016, and is now selling in 2025, which date determines the 24-month holding period? Income Tax Act interpretation: the relevant date for capital asset acquisition is the date when 'ownership' is transferred — which courts and ITAT Bangalore have generally held to be the registered sale deed date (not khata transfer or possession). If sale deed registered in 2014: holding period = 11 years → LTCG. If khata disputed and AO argues 2016 acquisition: 9 years → still LTCG in 2025. But for a sale in 2016-2018 of a 2014 or 2015 acquired plot: this distinction was critical (2 years vs <2 years = LTCG vs STCG). For 2025 sales: the controversy is mostly moot since even the later date gives LTCG classification after 24 months. Agricultural land within BBMP limits: If the land was agricultural in character but situated within BBMP's urban agglomeration when acquired, it IS a capital asset. Section 2(14)(iii) includes land within municipal limits or within 8km of municipal limits (population >10,000) — Bengaluru's entire urban expansion falls within this. No capital gains exemption for 'agricultural' land in Bengaluru. Conversion under Section 45(2): If a Bengaluru resident converts personal agricultural land (outside urban limits) into residential plots and sells them — this is deemed transfer in the year of sale with indexed cost computed from original agricultural acquisition cost. Caution: repeated plot sales by an individual developer may be classified as business income (Head 4) rather than capital gains.

Pre-IPO and Startup ESOP Capital Gains — Unlisted Share Regime

Bengaluru's startup ecosystem (Flipkart alumni, Ola, Nykaa, PhonePe, Swiggy) creates a distinct capital gains problem: pre-IPO ESOPs in unlisted companies. The rules differ fundamentally from listed equity. Unlisted shares acquired by exercise of ESOPs: Holding period for LTCG: 24 months (not 12 months as for listed equity). LTCG rate: 20% with indexation (or 10% without indexation — Finance Act 2024 applies to unlisted shares too, pre-July 23, 2024 acquisitions can choose lower of old vs new method). STCG (held <24 months): slab rate — typically 30% + cess for senior engineers. STT is NOT paid on unlisted share transactions → concessional listed equity rates do NOT apply. When does the holding period start? At exercise date (when shares are allotted to the employee). At IPO: shares convert to listed → post-IPO holding period continues from exercise date. If a Bengaluru engineer exercised Swiggy ESOPs in January 2023 (unlisted) → Swiggy IPO in November 2024 → shares now listed → sell in February 2025: Holding period from January 2023 to February 2025 = 25 months → LTCG (>24 months). Listed equity rate applies post-IPO if held 12+ months from listing date? No — the Finance Act 2018 introduced an STT condition: concessional 10% LTCG for listed equity requires STT paid on both acquisition AND sale. Pre-IPO ESOP exercises had no STT → even post-IPO sale may not qualify for 10% LTCG. Seek CA guidance on STT eligibility for IPO-converted ESOPs. Section 48 proviso: foreign currency indexation for unlisted shares acquired in foreign currency (ESOPs of Indian subsidiary of US parent) — separate indexation rules apply. If the parent company is listed on NASDAQ (e.g., Cognizant, Oracle India ESOPs) and Indian employee sold US-listed shares: these are foreign assets, taxed as 20% with indexation (not 10% domestic LTCG).

More Questions — Capital Gains Calculator in Bengaluru

I have 500 Infosys ESOPs exercised in June 2023 at Rs 600 exercise price (FMV Rs 1,620 on exercise date). FMV now Rs 1,850. I want to sell all 500 shares in July 2025. What's my capital gains tax?

ESOP capital gains calculation: Step 1 — Perquisite already taxed at exercise (June 2023): (Rs 1,620 - Rs 600) × 500 = Rs 5,10,000 perquisite. This was taxed as salary in FY2023-24 at your applicable slab rate. Cost of acquisition (for capital gains): Rs 1,620/share (FMV at exercise = deemed cost). Step 2 — Capital gains at sale (July 2025): Sale price: Rs 1,850 × 500 = Rs 9,25,000. Cost: Rs 1,620 × 500 = Rs 8,10,000. LTCG = Rs 1,15,000 (held from June 2023 to July 2025 = 25 months > 12 months). Listed Infosys shares with STT paid → concessional equity LTCG rate applies (STT was paid on original ESOP exercise? Infosys ESOPs are allotted shares, not purchased on exchange — STT may not have been paid at acquisition, but if sold on NSE/BSE with STT paid at sale... Check: Finance Act 2018 requires STT on BOTH acquisition and sale for concessional rate. If acquired through ESOP allotment (no STT): may need to pay 20% LTCG (not 10%). Confirm with your CA. If 10% rate applies (STT deemed paid per ESOP FAQ): Rs 1,15,000 LTCG - Rs 1,25,000 exemption = negative → ZERO LTCG tax! The entire Rs 1.15L gain falls within the annual Rs 1.25L exemption. If 20% rate applies (unlisted treatment): Rs 1,15,000 × 20% = Rs 23,000 + cess = Rs 23,920. Either way, this is a very small tax. File ITR-2, Schedule CG for LTCG disclosure even if tax is zero — mandatory for any LTCG event. Employer deducted TDS on Rs 5.1L perquisite in June 2023 — claim Form 16 credit.

I purchased a 3BHK in Whitefield for Rs 52L in 2013 (including stamp duty and registration). Selling for Rs 1.7Cr in 2025. Should I use old or new method? Section 54 or 54EC?

Grandfathering comparison for 12-year Whitefield holder: Acquisition: 2013. Total cost: Rs 52L. CII 2013-14: 220. CII 2024-25: 363. New method (12.5% without indexation): LTCG = Rs 1.7Cr - Rs 52L = Rs 1.48Cr × 12.5% = Rs 18.5L + cess = Rs 19.24L. Old method (20% with indexation): Indexed cost = Rs 52L × 363/220 = Rs 85.8L. LTCG = Rs 1.7Cr - Rs 85.8L = Rs 1.614Cr × 20% = Rs 32.28L + cess = Rs 33.57L. NEW METHOD is substantially better — saves Rs 14.33L. Use 12.5% without indexation. Section 54 vs Section 54EC analysis: Section 54 (reinvest in one new residential property): Purchase a new flat for Rs 1.48Cr → LTCG fully exempt. If you buy Rs 80L flat: Rs 80L exempt, Rs 68L LTCG taxable at 12.5% = Rs 8.5L tax. Section 54 is best if you want a new property anyway. CGAS option: deposit Rs 1.48Cr in Capital Gains Account Scheme at SBI before July 31 ITR filing deadline → exemption claimed → invest from CGAS within 2 years. Section 54EC (NHAI/REC bonds): maximum Rs 50L investment → saves Rs 50L × 12.5% = Rs 6.25L tax (at cost of Rs 50L locked for 5 years at ~5.5%). Not suitable for Rs 1.48Cr LTCG since bond cap is Rs 50L. Recommendation: use Section 54 reinvestment in a Bengaluru suburban project (Sarjapur, Devanahalli) within 2 years — achieves zero LTCG tax if reinvestment equals or exceeds Rs 1.48Cr gain. TDS: Buyer must deduct 1% on Rs 1.7Cr = Rs 1.7L under Section 194IA.

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