Mumbai, March 31, 2026 — The National Stock Exchange of India (NSE) has announced revisions to Securities Transaction Tax (STT) rates as per the Finance Act, 2026, which received Presidential assent on March 30, 2026. The revised rates will apply to transactions executed on or after April 1, 2026.
Key changes include:
| Sr. No. | Taxable Transaction | STT Rate from April 1, 2026 | Previous STT Rate | Payable By |
|---|---|---|---|---|
| 1 | Purchase of equity shares / units of business trust (delivery-based) | 0.1% | 0.1% | Purchaser |
| 2 | Sale of equity shares / units of business trust (delivery-based) | 0.1% | 0.1% | Seller |
| 2A | Sale of units of equity-oriented fund (delivery-based) | 0.001% | 0.001% | Seller |
| 3 | Sale of equity shares / units (non-delivery-based) | 0.025% | 0.025% | Seller |
| 4a | Sale of an option in securities | 0.15% | 0.10% | Seller |
| 4b | Sale of an option in securities where option is exercised | 0.15% | 0.125% | Purchaser |
| 4c | Sale of a futures in securities | 0.05% | 0.02% | Seller |
- STT on sale of options in securities has increased to 0.15% from 0.10%.
- STT on exercised options has increased to 0.15% from 0.125%.
- STT on sale of futures has been revised to 0.05% from 0.02%.
Source:
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