What is tax-loss harvesting?

Selling investments that are below their cost before the tax year ends, so the loss reduces the tax on capital gains booked in the same year. A short-term loss can reduce any capital gain; a long-term loss only long-term gains.

What happens to losses I cannot use this year?

They carry forward for up to 8 tax years, provided the return is filed on time, and keep the same set-off rules.

When is a holding long-term?

Listed shares and equity fund units held for more than 12 months.

Calculator

Tax-Loss Harvesting Calculator

Selling shares that are below cost turns a paper loss into a capital loss, which reduces the tax on gains you have already booked this year. Enter those gains and your holdings; FY 2026-27 (AY 2027-28) rules.

Short-term gains booked this year (₹)

Taxed at 20%

Long-term gains booked this year (₹)

12.5% above ₹1,25,000

Your holdings

Add the shares you hold, or save them on the portfolio page. A blank price uses the last tracked price.

Symbol	Quantity	Avg cost (₹)	Price now (₹)	Held > 12 months	P&L	Remove
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Tax you could save this year

₹0

Losses available, short-term: ₹0
Losses available, long-term: ₹0
Gains taxed now: short / long: ₹1,00,000 / ₹2,50,000
After booking the losses: ₹1,00,000 / ₹2,50,000
Tax with cess, now: ₹37,050
Tax with cess, after: ₹37,050

Rates used, FY 2026-27 (AY 2027-28)

Short-term gains: 20%Income-tax Act, 2025, section 196(1)
Long-term gains: 12.5% above ₹1,25,000 a yearIncome-tax Act, 2025, section 198(2)
Setting off losses: Short-term losses against any capital gains; long-term losses against long-term gains onlyIncome-tax Act, 2025, section 108(2)
Carry forward: 8 tax yearsIncome-tax Act, 2025, section 111(2)
Health and Education Cess: 4% of the taxFinance Act, 2026, section 3(15)

Checked against the gazetted Acts on 29 Sept 2026. Income-tax Act, 2025 on incometax.gov.in