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.