The National Stock Exchange (NSE) on March 31, 2026, issued the Changes in relation to rates of Securities Transaction Tax.
The following has been stated namely: -
• As per the Finance Act, 2026, STT rates have been increased for derivatives:
o Options (sale): 0.15% (earlier 0.10%)
o Options (on exercise): 0.15%(and
o Futures (sale): 0.05% (earlier 0.02%)
• STT on purchase and sale of equity shares or business trust units (delivery-based) remains 0.1%, payable by buyer/seller respectively.
• No Change in Other Transactions:
o Equity-oriented fund units (delivery): 0.001%
o Non-delivery equity/equity fund trades: 0.025% (All unchanged)
• The party liable to pay STT (buyer/seller) remains the same across all transaction types.
Revised STT rates apply to all transactions executed on stock exchanges on or after April 01, 2026, and must be followed by trading members and communicated to clients.
[Notification No. NSE/FATAX/73524]
