Tax Loss Harvesting Calculator
Calculate how much tax you can save by strategically booking losses on stocks and mutual funds. Analyze STCG/LTCG offset, carry-forward rules, and net tax benefit.
Your Capital Gains & Losses
Enter realized & unrealized gains and losses for the current financial year.
📈 Realized Gains (Already Booked)
📉 Unrealized Losses (Potential Harvesting)
Investments currently at a loss — sell these to offset your gains.
⚙️ Tax Parameters
Estimate how quickly carry-forward losses can be absorbed in future years.
📌 FY 2026 Loss Harvesting Rules
- Equity STCG with STT is taxed at 15%. Equity LTCG is taxed at 12.5% above ₹1,25,000 after losses.
- Debt, gold, property and unlisted asset LTCG are taxed at 20% with indexation; only LTCG can be offset by long-term losses.
- Crypto / digital assets are taxed at 30% flat and losses can only offset gains from the same category.
- Capital losses can be carried forward for 8 years when ITR is filed on time; speculative losses carry forward for 4 years.
- No formal wash-sale rule exists for listed equity in India, so you can reinvest in a similar exposure from the next trading day.
📘 Capital Loss Offset Rules
| Loss Type | Can Offset | Carry Forward |
|---|---|---|
| Short-Term Capital Loss | Both STCG & LTCG | 8 years |
| Long-Term Capital Loss | Only LTCG | 8 years |
| Speculative Loss | Only Speculative Gains | 4 years |
How Tax Loss Harvesting Works
Book Losses
Sell stocks/MFs currently at a loss before March 31 to realize capital losses. You can immediately re-buy similar (not same, to avoid wash sale concerns) investments.
Offset Gains
Short-term losses offset both STCG and LTCG. Long-term losses can only offset LTCG. Use this hierarchy to maximize tax benefit on your realized gains.
Carry Forward
Any remaining unabsorbed loss can be carried forward for 8 years — but only if you file your ITR before the due date. Plan year-end harvesting before March 31.