Rajkumar Anguluri·Software Engineer · Founder, Artha Engine·Last reviewed 7 May 2026·Methodology
Independent decision-support tool. Artha Engine is not a financial services provider, does not sell loans or insurance, and has no commission relationships with banks or insurers.
Capital Gains Portfolio Calculator (Multi-Transaction, AY 2026-27)
Compute capital gains tax across ALL your transactions for the financial year — pools the ₹1.25L equity LTCG threshold correctly, applies Section 70/74 set-off (STCL → STCG → LTCG; LTCL → LTCG only), and surfaces carry-forward losses for next-year filing. Built for users with multiple equity sales, mixed asset classes, or LTCL/STCL netting needs.
Your transactions for the financial year
Add every capital-gains event in this FY. The ₹1.25L equity threshold pools across listed-equity LT transactions. Section 70/74 set-off applies across the portfolio (STCL → STCG → LTCG; LTCL → LTCG only).
Reinvestment exemption(Section 54F)▾
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Total CG tax for the FY
₹0
No tax payable on this portfolio
Equity LTCG threshold applied: ₹50,000 of ₹1,25,000 pooled across all listed-equity LT transactions.
Reconcile each transaction against AIS / TIS before filing the return.
Transactions
1
Total nominal gain
₹50K
LTCG-equity (pre threshold)
₹50K
LTCG-other net
₹0
STCG-equity net
₹0
STCG-other net
₹0
₹1.25L threshold consumed
₹50K
STCL set-off total
₹0
LTCL set-off total
₹0
Carry-forward STCL
₹0
Carry-forward LTCL
₹0
Tax base (pre-cess)
₹0
Cess (4%)
₹0
Total tax payable
₹0
₹1.25L equity threshold pooled across transactions
The ₹1.25 lakh annual LTCG threshold for listed equity is per-individual-per-FY across ALL listed-equity LT transactions combined. The pooled threshold is consumed in date order — plan large LTCG events with awareness of the remaining headroom.
Threshold consumed
₹50K
No tax payable on this portfolio
Within-bucket netting and inter-bucket set-off absorbed the gains. Don't forget to file the return on time to preserve any carry-forward losses.
Next best actions
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At a glance
- Why use this instead of the single-transaction tool
- The ₹1.25 lakh equity LTCG threshold is per-individual-per-FY across ALL listed-equity LT transactions combined — not per scrip, not per fund. The single-transaction calculator over-grants the threshold when you have multiple equity sales. This tool pools it once.
- Set-off rules baked in
- STCL can offset STCG (any class) or LTCG (any class). LTCL can ONLY offset LTCG. Within each bucket, gains and losses net first; remaining surplus participates in inter-bucket set-off in the priority that preserves the equity threshold (LTCG-other before LTCG-equity).
- Carry-forward computed
- Unused STCL and LTCL after set-off are surfaced separately. STCL can offset future STCG or LTCG; LTCL can only offset future LTCG. 8-year preservation requires you to file the return on time.
- Per-transaction Section 54 / 54F / 54EC
- Each transaction can carry its own reinvestment exemption (the engine handles them at the transaction level before pooling). Use the single-transaction calculator if you want the richer per-transaction insight panels.
How It Works
This is the drill-down layer. The flagship flow leads with a recommendation, and this page lets you inspect the underlying model.
- For each transaction: compute classification (LT/ST), apply asset-class-specific rules (₹1.25L threshold deferred to portfolio level), apply per-transaction Section 54 / 54F / 54EC reinvestment exemptions.
- Group transactions into 4 buckets: LTCG-equity (listed Indian equity LT), LTCG-other (LT real-estate + foreign + unlisted + gold + pre-Apr-2023 debt MF), STCG-equity (listed Indian equity ST), STCG-other (everything else ST + post-Apr-2023 debt MF).
- Net gains and losses within each bucket. The bucket's `net` participates in inter-bucket set-off.
- Apply STCL (positive when bucket net is negative) against: STCG-equity → STCG-other → LTCG-other → LTCG-equity, in that order.
- Apply LTCL against: LTCG-other → LTCG-equity, in that order. LTCL cannot offset STCG.
- Apply ₹1.25L equity threshold to net LTCG-equity AFTER set-off (preserves the maximum threshold benefit).
- Compute tax: LTCG-equity × 12.5%, LTCG-other × applicable-rate (12.5% or 20% indexed, allocated proportionally), STCG-equity × 20%, STCG-other × slab-rate.
- Add 4% cess to total tax base.
- Carry forward unused STCL and LTCL (8-year preservation, requires on-time return filing).
Assumptions
The recommendation stays blunt, but the assumptions remain visible.
- AY 2026-27 (FY 2025-26) capital-gains rates per Budget 2024 amendments effective 23 July 2024.
- ₹1.25 lakh annual equity LTCG threshold applied at the portfolio level after set-off.
- Set-off priority is deterministic and broadly favourable (preserves equity threshold + offsets highest-taxed buckets first).
- Per-transaction Section 54 / 54F / 54EC exemptions handled at the transaction layer before aggregation.
- Carry-forward is reported but not applied — caller must file the return on time to preserve.
- Surcharge above ₹50L total income excluded — separate input.
- Section 87A rebate does NOT apply to capital gains.
FAQ
The follow-up questions people usually ask after the main recommendation is already clear.
Why is the multi-transaction calculator different from the single-transaction one?
The ₹1.25 lakh equity LTCG threshold and the Section 70/74 set-off rules apply at the FY level across ALL transactions. A single-transaction calculator runs each event in isolation and grants the threshold per event — over-stating exemption when you have multiple equity sales. This calculator pools the threshold once and applies set-off across all transactions in the portfolio.
How is the set-off priority decided?
STCL can offset both STCG and LTCG (Section 70). LTCL can only offset LTCG (Section 70 restriction). Within each rule, the calculator applies set-off in the priority that's most beneficial: STCL first against STCG-equity (highest rate), then STCG-other, then LTCG-other (preserves equity threshold), then LTCG-equity. LTCL goes to LTCG-other before LTCG-equity. The order matters because preserving the equity threshold for net LTCG-equity is worth more than offsetting it.
What if I have STCG + STCL in the same bucket?
Within-bucket netting happens first. ₹50K STCG and ₹50K STCL in the equity bucket net to zero — no inter-bucket set-off needed. The 'STCL set-off' counter only counts losses that crossed bucket boundaries to offset gains in another bucket.
How do I claim the carry-forward losses next year?
File your return for the current AY by the original due date (typically 31 July for individuals not subject to audit). Reflect the unused STCL and LTCL in Schedule CFL (Carry Forward of Losses) in your ITR. They preserve for 8 AYs and apply to future gains automatically when you file. Late filing forfeits the carry-forward irreversibly.
Does this tool handle Section 54 / 54F / 54EC?
Yes — at the per-transaction level. Each transaction's reinvestment exemption is computed by the underlying single-transaction engine before that transaction's gain enters the aggregator. The aggregator then pools the (post-exemption) gains for threshold + set-off. For richer per-transaction insight (alternate computations, per-section breakdown), use the single-transaction calculator on each event individually.
Sources & references
Every formula and assumption above is grounded in these authoritative sources.
Related tools & decisions
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What to do next
Drill into one transaction in detail
Single-transaction view shows alternate computations + per-section exemption breakdown
Add slab-rate tax to get total tax payable
Capital gains stack on top of slab tax for total liability
See how RSU vests sit alongside salary
ESOP/RSU perquisite tax is separate from the CG side
Comparison pages
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Related guides
Long-form explainers that put the math behind this tool in context.
Calculations and decision frameworks, not personalised financial advice. The numbers on this page are based on the inputs you supplied and the regulatory rules in effect when this page was last reviewed. They are not a recommendation to buy, sell, hold, port, or surrender any specific financial product. Consult a SEBI-registered investment advisor, a qualified tax professional, or a licensed insurance broker before acting on a financial decision involving your money.
Artha Engine is an educational decision-support website. We do not offer loans, sell insurance, distribute mutual funds, provide regulated investment advice, collect loan applications, or receive commissions from banks, insurers, AMCs, brokers, or other financial providers. References to RBI, SEBI, IRDAI, Income Tax Department, or other authorities are source citations only. Artha Engine is not affiliated with, endorsed by, or sponsored by any government authority, regulator, bank, insurer, AMC, or broker. Artha Engine does not charge users fees for using calculators, comparison tools, articles, or financial health scoring. Mailing address: India.
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