Tax Harvesting Calculator (LTCG ₹1.25L)

A tax harvesting calculator helps Indian mutual fund investors utilize their annual ₹1.25 lakh tax-free LTCG exemption under Section 112A. LTCG (Long-Term Capital Gains) tax harvesting is the practice of deliberately selling equity mutual fund units that have crossed 12 months of holding, up to your unused ₹1,25,000 annual LTCG exemption limit — paying zero tax on those gains — and then (if desired) reinvesting the proceeds to reset your purchase cost at the higher price. Since the exemption resets every financial year and doesn't carry forward, gains left unharvested in a year where you had headroom are a permanent, unrecoverable loss of a tax-free allowance. This calculator shows how much of your ₹1.25 lakh exemption is still unused and how much tax you'd save by harvesting up to that limit before March 31.

Exemption Remaining = ₹1,25,000 − LTCG already booked this FY
Harvestable Gain = min(Unrealized LTCG available, Exemption Remaining)
Tax Saved = Harvestable Gain × 12.5%

(12.5% is the current equity LTCG tax rate above the exemption, per the 2024 Budget.)