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Home > Income Tax > Help Center > Capital Gains ReinvestmentLast Updated: Dec 21st 2023

Long Term Capital Gains Reinvestment Calculator

The Long Term Capital Gains Reinvestment Calculator can help you pay less in capital gains tax.

Select the type of capital gain (for example, stocks, real estate, gold, cryptos, mutual funds, etc.) and the amount of the sale. Then, type in the amounts and types of possible reinvestments to find the best LTCG plan. Contains a list of any possible restrictions and conditions that you should think about before making such a buy.


Independent House, Flat, Building, Villa etcVacant Plots, Industrial Land, LandAgriculture Land with in the city / town limitsListed Shares, ESOP, RSU, ESPP, unlisted shares, Foreign sharesEquity Funds, Debt FundsBonds, DebenturesJewellery, Gold Ornaments, Bullion, CoinsCommercial property, Shops, Rare Art etcCrypto Assets, NFTs, VDA, Virtual Currencies (domestic & foreign)
Sec 54, Sec 54EC, Sec 54GBSec 54BSec 54F and Sec 54EC Sec 54F and Sec 54EC till FY 2021-22 applicable.
Sale Amount must be > 1
Gain Amount must be > 1
ResetDemo
Starting from FY 2022-23, Gains from Crypto or equivalent assets cannot be re-invested to reduce tax burden. Refer below 'Conditions to Consider' Section for more information.
A. Re-Investment Options
1. Land
2. Building / House
3. Under Construction Property
 Reinvestment made in to {{numProp}} Properties.
  You can invest in any 2 assets above but it can be availed only once in a lifetime if the total gain is lesser than 2 Crores.
  You can invest in any 2 assets above but it can be availed only once in a lifetime if the total gain is lesser than 2 Crores.
 You can invest either only in land or building or under construction property (any 1). You cannot invest in all 3 assets as your total gain amount is more than 2 Crores.
 You cannot re-invest capital gains in all 3 assets. Choose any 1 or 2*.
 You cannot re-invest capital gains in all 2/3 assets. Choose only 1 asset.
4. Specified Bonds
 You can only reinvest upto 50 Lakhs into specified Bonds
5. Equity Shares of Eligible startup engaged In eligible business
6. Urban Agriculture Land
* Reinvestment options are based on Asset Sold. Hence some of the options were disabled.
B. Defer Taxes (Save in CGAS)
Amount to Save in CGAS
C. Remaining Amount
Remaining Taxable Amount (after A, B ) {{taxable.toLocaleString("en-IN")}} 0
(You invested Rs. {{(taxable*-1).toLocaleString("en-IN")}} without any impact on tax savings. You may reduce the investments.)
D. Income Tax Calculation
Tax to Pay @ {{ltcgRate}}% without Reinvestment
{{ltcgOrg.toLocaleString("en-IN")}}
Tax to Pay @ {{ltcgRate}}% with Reinvestment
(Exemption considered on the Gain Amount = Rs. {{exemption.toLocaleString("en-IN")}} )
{{(ltcg>0)?ltcg.toLocaleString("en-IN"):0}}
Total Tax Savings   Rs. {{ (ltcgOrg - ((ltcg>0)?ltcg:0) ).toLocaleString("en-IN") }}

Refer below "Conditions to Consider" section for more personalised details.
with an obligation to deposit Rs. {{cgas.toLocaleString("en-IN")}} before the ITR filing due date or 6 months, which ever is earlier.
IMPORTANT NOTE:
Above Long Term Capital Gains tax is based on the given information. This may vary when we consider your income from other sources. We recommend you to get the Comprehensive Capital Gains Consultation from EZTax.in Team
Conditions to Consider

Taxable Income
  • Income Tax on Taxable Income may need to be paid as an advance tax periodically during the year to avoid interest under section 234*
  • If there is no reinvestment or partial reinvestment, Long term capital gain tax @ 20% and applicable surcharge and education cess
  • Starting from FY 2022-23, Gains from Crypto or equivalent assets cannot be re-invested to reduce tax burden.

  • Refer additional resources to know about Cryptos (BitCoins) and to understand the impact on income from Cryptos

Re-Invest into Land
  1. Reinvestment is applicable to Individual and HUF
  2. Residential House Property should be constructed on the land purchased within 3 years from date of Transfer of old asset
  3. Capital gain or amount of investment whichever is lower is exempted
  4. Newly constructed House Property should not be sold before 3 years from the date of acquisition
  5. Quantum of Exemption:
    a. If cost of new residential house >=Net Consideration of original asset, Entire capital Gain is exempt b. If Cost of new residential house < Net Consideration of Residential House, only Proportionate Capital Gain is exempt LTCG * Amount invested in new residential house/Net Consideration
  6. You should not own more than 1 residential house on the date of transfer of original asset
Re-Invest into House
  1. Reinvestment is applicable to Individual and HUF
  2. Residential House Property should be purchased within 2 years from date of Transfer of old asset or 1 year before the date of transfer
  3. Capital gain or amount of investment whichever is lower is exempted
  4. New House Property should not be sold before 3 years from the date of acquisition
  5. Quantum of Exemption:
    a. If cost of new residential house >=Net Consideration of original asset, Entire capital Gain is exempt b. If Cost of new residential house < Net Consideration of Residential House, only Proportionate Capital Gain is exempt LTCG * Amount invested in new residential house/Net Consideration
  6. You should not own more than 1 residential house on the date of transfer of original asset
Re-Invest into Under Construction Property
  1. Reinvestment is applicable to Individual and HUF
  2. Residential House Property should be constructed within 3 years from date of Transfer of old asset
  3. Capital gain or amount of investment whichever is lower is exempted
  4. Newly constructed House Property should not be sold before 3 years from the date of acquisition
  5. Quantum of Exemption:
    a. If cost of new residential house >=Net Consideration of original asset, Entire capital Gain is exempt b. If Cost of new residential house < Net Consideration of Residential House, only Proportionate Capital Gain is exempt LTCG * Amount invested in new residential house/Net Consideration
  6. You should not own more than 1 residential house on the date of transfer of original asset
Re-Invest into multiple house properties
  1. If gains are from the sale of a house property and the total gain amount is more than 2 Crores, reinvestment is possible either only in land or building or under construction property (any 1)
  2. If gains are from the sale of a house property and the total gain amount is less than 2 Crores, reinvestment is possible in any 2 assets among land or building or under construction property but it can be availed only once in a lifetime.
  3. If gains are from other than the sale of a house property, reinvestment is possible in any 1 asset among land or building or under construction property.
Re-Invest into Bonds
  1. Reinvestment is applicable for any tax payer (Individual/HUF/LLP/Firm/Pvt Ltd etc)
  2. Investment in RECL or NHAI Power Finance Corporation Bonds (PFC) and Indian Railway Finance Corporation bonds (IRFC) or any specified bonds should be made within 6 months from the date of transfer of asset
  3. Lock in period is 5 years
  4. Maximum investment in NHAI Power Finance Corporation Bonds (PFC) and Indian Railway Finance Corporation bonds (IRFC) or RECL or any specified bonds is 50 lakhs *
  5. Capital Gains or Amount invested in bonds which ever is lower is eligible for deduction

Note: NHAI bonds has been discontinued for Capital gain exemption u/s 54EC w.e.f 3rd September 2022.

Re-Invest into a Startup Company
  1. Reinvestment is applicable to Individual and HUF
  2. Company to be incorporated in the FY of transfer or next FY before due date u/s 139(1) + Net Consideration to be used for subscription of more than 25% of share capital before due date u/s 139(1) + New Plant and Machinery to be purchased within 1 year from date of subscription
  3. The exemption under this would not be available for residential house properties transferred after 31/03/2022
  4. Quantum of Exemption:
    1. If cost of new plant and machinery >= Net Consideration of Residential House, Entire capital Gain is exempt
    2. If Cost of new plant and machinery <= Net Consideration of Residential House, only Proportionate Capital Gain is exempt LTCG * Amount invested in new plant and machinery/Net Consideration
Re-Invest into a CGAS Account
  1. Amount should be invested in CGAS before due date of filing return and it needs to be utilized within stipulated time i.e. 2, 3 years
Re-Invest into a CGAS Account
  1. Amount should be invested in CGAS before due date of filing return and it needs to be utilized for purchase of new agriculture land within 2 years from date of transfer of old asset.
Re-Invest into a Urban Agriculture Land
  1. Reinvestment is applicable for Individuals and HUF
  2. New Agriculture Land purchased should be either Urban Agriculture land or Rural Agriculture Land
  3. New Agriculture land should be purchased within 2 years from the date of sale of old agriculture land
  4. Quantum of Exemption:
    1. If cost of new agriculture land >= capital gains, entire capital gains is exempt
    2. If cost of new agriculture land < capital gains, capital gains to the extent of cost of new agriculture land is exempt
  5. New Agriculture land purchased should not be sold within 3 years from the date of acquisition
Other Help on Capital Gains

A comprehensive list of income tax saving investment options in India that every taxpayer to follow, and our detailed analysis including rate of return, risks, rewards. Visit   Income Tax Saving Options

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