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Capital Gains FAQs for Tax Year 2026-27

Quick Reference Box

Asset Holding Period (LTCG) LTCG Rate STCG Rate
Listed equity / equity MF 12 months 12.5% (gains > ₹1.25 lakh) 20%
Property (sold after 23 July 2024) 24 months 12.5% (no indexation) Slab rate
Property (purchased before 23 July 2024) 24 months Lower of: 12.5% (no indexation) OR 20% (with indexation) Slab rate
Gold / physical assets 24 months 12.5% Slab rate
Debt mutual funds (post April 2023) Any period Slab rate (always STCG) Slab rate
Unlisted shares 24 months 12.5% Slab rate

Q1. I sold my property in August 2026 that I purchased in 2012. Can I claim indexation?

It depends on whether you exercise the transition option for pre-23 July 2024 purchases.

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