Calculate NRI capital gains tax on Indian shares, mutual funds and property for 2026–27. Estimate STCG, LTCG, applicable rates, surcharge and 4% cess based on your sale value, purchase cost, holding period and eligible expenses.
The NRI Capital Gains Tax Calculator (unified — stocks + property + MF) helps Non-Resident Indians estimate capital gains tax on Indian stocks, property and mutual funds for Tax Year 2026–27. Enter the sale value, purchase cost, dates and eligible expenses to see the estimated capital gain, applicable rate, surcharge, 4% cess and total tax.
If you're an NRI selling an Indian flat, redeeming mutual funds or selling listed shares, the first question is usually the same: how much capital gains tax will I pay in India? The answer changes with the asset, holding period and tax provision.
An NRI capital gains tax calculation starts with the profit from selling an Indian capital asset. Profits from capital-asset transfers fall under the Capital Gains head.
The NRI Capital Gains Tax Calculator brings the main NRI capital gains cases into one calculation: listed equity shares, equity-oriented mutual funds, immovable property and selected other mutual-fund categories.
A DTAA can change the final position when India and your country of residence both tax the gain.
For a standard capital-gain calculation, start with the amount received or receivable and subtract eligible costs:
Net Capital Gain
= Sale Consideration
− Transfer Expenses
− Cost of Acquisition
− Cost of Improvement
The Income Tax Department's return forms use the capital-gain computation with deductions for cost of acquisition, cost of improvement and expenditure incurred wholly and exclusively in connection with the transfer.
For qualifying listed equity shares and equity-oriented mutual funds where the statutory STT conditions apply, STCG is taxed at 20% under the new Act's special-rate provision. The Income Tax Department's current non-resident tax page lists 20% for this category.
For qualifying equity LTCG, the current non-resident tax guidance lists 12.5% on capital gains exceeding ₹1.25 lakh. LTCG from other capital assets is listed at 12.5%.
The basic calculation used by this tool is:
Capital Gain
= Sale Consideration
− Cost of Acquisition
− Cost of Improvement
− Eligible Transfer Expenses
Qualifying Equity LTCG Taxable Gain
= Capital Gain − ₹1,25,000 threshold
Base Tax
= Taxable Gain × Applicable Tax Rate
Surcharge
= Base Tax × Applicable Surcharge Rate
Health & Education Cess
= (Base Tax + Surcharge) × 4%
Estimated Total Tax
= Base Tax + Surcharge + Cess
The ₹1.25 lakh threshold is specific to the qualifying equity LTCG provision. It is not a universal ₹1.25 lakh exemption for every NRI capital asset.
For that special currency computation, use this as a starting estimate and complete the prescribed calculation separately.
For a wider India-income calculation that includes rent, NRO interest and salary earned in India, use the NRI Tax Calculator. It handles ordinary India-sourced income separately from special-rate capital gains.
Suresh is an NRI and sells listed Indian equity shares in August 2026. He bought the shares for ₹10,00,000 and sells them for ₹22,50,000. He has ₹25,000 of eligible transfer expenses.
His net capital gain is:
Sale consideration ₹22,50,000
Less: acquisition cost ₹10,00,000
Less: transfer expenses ₹25,000
----------
Net capital gain ₹12,25,000
Suresh held the shares for more than 12 months, so the qualifying gain is long-term.
The ₹1.25 lakh threshold applies:
Net LTCG ₹12,25,000
Less: ₹1,25,000 threshold ₹1,25,000
----------
Taxable LTCG ₹11,00,000
Tax before surcharge and cess:
₹11,00,000 × 12.5% = ₹1,37,500
With no surcharge:
Base tax ₹1,37,500
Health & Education Cess ₹5,500
----------
Estimated tax ₹1,43,000
The sale value alone isn't enough. Purchase cost, eligible expenses, holding period and the applicable provision all affect NRI capital gains tax.
For a broader explanation of the 12.5% LTCG rate, see Toolisky's LTCG tax rate India 2026 guide.
If you're selling Indian property as an NRI, also check the NRI Property Sale TDS Calculator. Capital gains tax and TDS are related, but they are not the same calculation.
Tax Year 2026–27 is the first tax year governed by the Income-tax Act, 2025. The Income Tax Department's material for the new Act applies the new framework from 1 April 2026. Income Tax Department — Objective and scope of the new Act
For NRIs, the current official tax guidance lists these key capital-gains rates:
| Capital gain category | Current rate |
|---|---|
| Qualifying STCG on equity shares/equity-oriented mutual funds with STT | 20% |
| Qualifying LTCG on equity shares/equity-oriented mutual funds with STT | 12.5% above ₹1.25 lakh |
| LTCG from other capital assets | 12.5% |
| Other STCG | Normal applicable rates |
Source: Income Tax Department — Taxation of Non-Resident
The 12.5% LTCG tax rate in India is therefore not a single rate that can be applied blindly to every NRI asset. Asset classification comes first.
Holding period also matters. The Income Tax Department's current return guidance lists more than 12 months for listed equity and equity-oriented mutual funds and more than 24 months for immovable property.
For mutual-fund investors, the category matters as much as the holding period. SEBI's current mutual-fund tax material distinguishes equity-oriented funds and specified mutual-fund treatment, so an NRI should not assume that every debt or hybrid fund receives the same LTCG treatment.
NRI property sellers also need to separate capital gains tax from TDS on property sale. The buyer's withholding can be different from the seller's final tax liability, particularly when a lower or nil deduction certificate is involved. Use the NRI Property Sale TDS Calculator for the withholding side.
See Toolisky's TDS on Property Purchase from NRI 2026 guide for the buyer-side withholding rules.
Your country of residence can add foreign reporting or tax-credit rules. Treat the Indian calculation as the India-side starting point, not always the worldwide final liability.
The rate depends on the asset and gain type. Qualifying equity STCG is 20%. Qualifying equity LTCG is 12.5% on gains above ₹1.25 lakh. LTCG from other capital assets is listed at 12.5%, while normal-rate STCG follows its applicable rate.
Subtract eligible acquisition cost, improvement cost and transfer expenses from the sale consideration. More than 24 months makes qualifying property gain long-term. The 12.5% LTCG rate can then apply, subject to statutory conditions, exemptions, losses and treaty relief.
Qualifying listed equity shares and equity-oriented mutual funds with the required STT conditions use the 20% special STCG rate. It applies to the qualifying capital gain after the relevant deductions, not automatically to the full sale proceeds.
The ₹1.25 lakh threshold applies to qualifying equity LTCG. It is not a general NRI capital-gains exemption. Don't reduce property or other non-equity gains by ₹1.25 lakh simply because the seller is an NRI.
The fund category controls the result. Equity-oriented funds have special STCG and LTCG rates, while specified and other debt-oriented funds can follow different rules. Check the fund classification before applying a rate.
No. TDS is the buyer's withholding on a payment to a non-resident. Capital gains tax is the seller's final income-tax calculation. The amounts can differ when a lower or nil deduction certificate changes the withholding.
A DTAA can affect the final position, depending on the treaty and asset. Your residence country, treaty article, residence certificate and Indian tax paid can matter. Check the specific treaty before treating the Indian result as your worldwide final liability.
Calculations verified by our team including CA Anita Patil. View our full accuracy policy and meet the team →
For informational purposes only. Results are estimates based on the inputs you provide and the rules in effect for the period shown, and are not tax, legal or financial advice. Verify figures against the relevant official source and consult a qualified professional before acting on them. Accuracy & limitations
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