Revision in Securities Transaction Tax (STT) - Effective April 01, 2026

As per the Finance Act, 2026, the Securities Transaction Tax (STT) rates for derivatives trades have been revised with effect from April 01, 2026.

Revised STT Rates

Segment	Old STT	Revised STT
F&O – Futures (Sell side)	0.02%	0.05%
F&O – Options (Sell side on premium)	0.10%	0.15%
F&O – Options (On exercise – intrinsic value)	0.125%	0.15%

There is no change in STT rates for equity delivery and intraday trades.

Note: The revised rates will apply to all eligible transactions executed on or after April 01, 2026.

For more details, refer to this circular.