{"id":343416,"date":"2026-11-11T10:36:51","date_gmt":"2026-11-11T05:06:51","guid":{"rendered":"https:\/\/univest.in\/blogs-2\/?p=343416"},"modified":"2026-11-11T10:36:51","modified_gmt":"2026-11-11T05:06:51","slug":"capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt","status":"publish","type":"post","link":"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/","title":{"rendered":"Capital Gains Tax on Shares for FY 2026-27: STCG, LTCG, STT, F&#038;O Income and How to Calculate It"},"content":{"rendered":"<p style=\"border-left:4px solid #1F4E79;background:#EBF3FB;padding:10px 16px;font-style:italic;\"><em>FY 2026-27: STCG on listed shares 20%. LTCG 12.5% on gains above Rs 1.25 lakh a year. Long-term means held over 12 months. Delivery STT 0.1%. F&amp;O income is business income.<\/em><\/p>\n<div style=\"background:#F0F9FF;border-left:4px solid #2E7D32;border-radius:6px;padding:14px 18px;margin:18px 0;\">\n<p style=\"margin:0;color:#1F4E79;font-size:14px;\"><strong>Quick Answer<\/strong><\/p>\n<p style=\"margin:8px 0 0;\">Capital gains tax on shares for FY 2026-27 is 20% on short-term gains, which apply when you sell within 12 months, and 12.5% on long-term gains above Rs 1.25 lakh a year after holding for more than 12 months. Securities transaction tax is charged separately on every trade, and intraday and F&amp;O profits are treated as business income taxed at your slab rate. Budget 2026 left the capital gains tax rates on equity unchanged.<\/p>\n<\/p><\/div>\n<p>Capital gains tax on shares is easy to get wrong because three things overlap: how long you held the shares, what kind of trade it was, and what other charges you paid along the way. A profit that looks the same on the app can be taxed at 20%, at 12.5% or at your slab rate.<\/p>\n<p>This guide sets out the capital gains tax rules for FY 2026-27, explains STT and other charges, and gives worked examples. Tax law is revised often, so confirm the position with a chartered accountant for your own return.<\/p>\n<p style=\"margin-top:24px;\"><strong>Click Here &#8211; Get Free Investment Predictions<\/strong><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#Capital_Gains_Tax_on_Shares_The_Basic_Rates_for_FY_2026-27\" title=\"Capital Gains Tax on Shares: The Basic Rates for FY 2026-27\">Capital Gains Tax on Shares: The Basic Rates for FY 2026-27<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#How_to_Calculate_Capital_Gains_Tax_on_Short-Term_Share_Sales\" title=\"How to Calculate Capital Gains Tax on Short-Term Share Sales\">How to Calculate Capital Gains Tax on Short-Term Share Sales<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#How_to_Calculate_Capital_Gains_Tax_on_Long-Term_Holdings\" title=\"How to Calculate Capital Gains Tax on Long-Term Holdings\">How to Calculate Capital Gains Tax on Long-Term Holdings<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#STT_and_Other_Charges_on_Share_Trades\" title=\"STT and Other Charges on Share Trades\">STT and Other Charges on Share Trades<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#Intraday_Trading_and_F_O_Business_Income\" title=\"Intraday Trading and F&amp;O: Business Income\">Intraday Trading and F&amp;O: Business Income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#Losses_How_Set-Off_and_Carry_Forward_Work\" title=\"Losses: How Set-Off and Carry Forward Work\">Losses: How Set-Off and Carry Forward Work<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#Other_Points_to_Remember\" title=\"Other Points to Remember\">Other Points to Remember<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#Frequently_Asked_Questions\" title=\"Frequently Asked Questions\">Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#What_is_the_tax_on_share_gains_in_FY_2026-27\" title=\"What is the tax on share gains in FY 2026-27?\">What is the tax on share gains in FY 2026-27?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#Is_there_any_tax-free_limit_on_long-term_capital_gains_from_shares\" title=\"Is there any tax-free limit on long-term capital gains from shares?\">Is there any tax-free limit on long-term capital gains from shares?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#Did_Budget_2026_change_capital_gains_tax_on_shares\" title=\"Did Budget 2026 change capital gains tax on shares?\">Did Budget 2026 change capital gains tax on shares?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#How_is_intraday_trading_profit_taxed\" title=\"How is intraday trading profit taxed?\">How is intraday trading profit taxed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#How_is_F_O_income_taxed_in_India\" title=\"How is F&amp;O income taxed in India?\">How is F&amp;O income taxed in India?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#What_is_the_STT_on_delivery_trades\" title=\"What is the STT on delivery trades?\">What is the STT on delivery trades?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/univest.in\/blogs-2\/capital-gains-tax-on-shares-fy-2026-27-stcg-ltcg-stt\/#Can_I_carry_forward_share_trading_losses\" title=\"Can I carry forward share trading losses?\">Can I carry forward share trading losses?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Capital_Gains_Tax_on_Shares_The_Basic_Rates_for_FY_2026-27\"><\/span><strong>Capital Gains Tax on Shares: The Basic Rates for FY 2026-27<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"border-collapse:collapse;width:100%;\">\n<thead>\n<tr>\n<th style=\"border:1px solid #BBBBBB;padding:8px;text-align:left;background:#F0F0F0;\">Type of gain<\/th>\n<th style=\"border:1px solid #BBBBBB;padding:8px;text-align:left;background:#F0F0F0;\">Holding period<\/th>\n<th style=\"border:1px solid #BBBBBB;padding:8px;text-align:left;background:#F0F0F0;\">Tax rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">Short-term capital gain (STCG) on listed shares and equity funds<\/td>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">12 months or less<\/td>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">20%<\/td>\n<\/tr>\n<tr>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">Long-term capital gain (LTCG) on listed shares and equity funds<\/td>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">More than 12 months<\/td>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">12.5% on gains above Rs 1.25 lakh in a year<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Budget 2026 made no change to these capital gains tax rates. The Rs 1.25 lakh exemption applies once per individual in a financial year to total long-term gains from listed equity and equity-oriented funds. There is no indexation benefit on equity.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Calculate_Capital_Gains_Tax_on_Short-Term_Share_Sales\"><\/span><strong>How to Calculate Capital Gains Tax on Short-Term Share Sales<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Subtract the purchase cost, including brokerage you paid to buy, from the sale value after deducting selling expenses. If you bought 100 shares at Rs 500 and sold them at Rs 580 within eight months, your gain is Rs 8,000 before costs, and tax at 20% is Rs 1,600 plus 4% cess.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_Calculate_Capital_Gains_Tax_on_Long-Term_Holdings\"><\/span><strong>How to Calculate Capital Gains Tax on Long-Term Holdings<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Add up all long-term gains in the year, subtract losses that qualify for set-off, then subtract the Rs 1.25 lakh exemption. Suppose your long-term gains are Rs 3 lakh. Taxable gain is Rs 1.75 lakh, and tax at 12.5% is Rs 21,875 plus cess.<\/p>\n<p>Timing matters for capital gains tax too. Holding a profitable position just past 12 months can cut the rate from 20% to 12.5%, and spreading sales across financial years lets you use the exemption more than once.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"STT_and_Other_Charges_on_Share_Trades\"><\/span><strong>STT and Other Charges on Share Trades<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Securities transaction tax is charged on every trade, whether it makes a profit or not. It is not deductible against your capital gains. The main rates are in the table below.<\/p>\n<p style=\"margin-top:24px;\"><strong>Use the Univest Screener to check live fundamentals before you act on any idea.<\/strong><\/p>\n<table style=\"border-collapse:collapse;width:100%;\">\n<thead>\n<tr>\n<th style=\"border:1px solid #BBBBBB;padding:8px;text-align:left;background:#F0F0F0;\">Trade<\/th>\n<th style=\"border:1px solid #BBBBBB;padding:8px;text-align:left;background:#F0F0F0;\">STT<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">Equity delivery, buy and sell<\/td>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">0.1% on each side<\/td>\n<\/tr>\n<tr>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">Equity intraday, sell side<\/td>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">0.025%<\/td>\n<\/tr>\n<tr>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">Futures, sell side (from 1 April 2026)<\/td>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">0.05%<\/td>\n<\/tr>\n<tr>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">Options premium, sell side (from 1 April 2026)<\/td>\n<td style=\"border:1px solid #BBBBBB;padding:8px;\">0.15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>You also pay brokerage, exchange transaction charges, GST on those charges, SEBI turnover fees and stamp duty on the buy side, which is 0.015% for delivery and 0.003% for intraday. Over many trades these costs add up, so look at net returns after charges and tax on shares when you compare strategies on <a href=\"https:\/\/univest.in\/indices\/nifty-50\/nifty-50-share-price-today\">Nifty 50<\/a> stocks or others.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Intraday_Trading_and_F_O_Business_Income\"><\/span><strong>Intraday Trading and F&amp;O: Business Income<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Intraday equity profits are treated as speculative business income, taxed at your slab rate and not under capital gains tax. Profits and losses from futures and options are treated as non-speculative business income, also taxed at slab rate. Business income allows deductions for genuine expenses, but it needs the correct return form and, in many cases, an audit once turnover crosses the prescribed limits.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Losses_How_Set-Off_and_Carry_Forward_Work\"><\/span><strong>Losses: How Set-Off and Carry Forward Work<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Short-term capital loss can be set off against both short-term and long-term capital gains.<\/li>\n<li>Long-term capital loss can be set off only against long-term capital gains.<\/li>\n<li>Unabsorbed capital losses can be carried forward for eight years if you file your return on time.<\/li>\n<li>Speculative losses can be set off only against speculative gains.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Other_Points_to_Remember\"><\/span><strong>Other Points to Remember<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The Section 87A rebate does not apply to capital gains taxed at special rates, so you may owe tax even if your total income is below the rebate limit.<\/li>\n<li>Share buyback proceeds are taxed as capital gains from FY 2026-27 instead of as dividend income.<\/li>\n<li>Advance tax can apply if your total tax liability for the year crosses the threshold.<\/li>\n<li>Keep contract notes and the broker&#8217;s profit and loss statement as records for your return.<\/li>\n<\/ul>\n<p>Unlike capital gains on shares, dividends are taxed separately, at your slab rate. If a large part of your income comes from shares, consider consulting a tax professional before the year closes, when loss harvesting and timing of sales can still help.<\/p>\n<p style=\"margin-top:24px;\"><em>Download the Univest iOS App or Univest Android App to get daily stock research and market updates.<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The tax on share gains for FY 2026-27 follows a simple structure: 20% for gains within 12 months, 12.5% above Rs 1.25 lakh for longer holdings, and slab-rate taxation for intraday and F&amp;O income. STT and other charges are paid regardless of profit.<\/p>\n<p>Keep clean records, watch your holding period and use the annual exemption to cut the tax on shares you sell. Check the final position with a tax adviser for your return.<\/p>\n<div style=\"background:#CC0000;border-radius:8px;padding:16px 20px;margin:24px 0;\">\n<p style=\"color:#FFFFFF;font-size:13px;line-height:1.7;margin:0;\"><strong style=\"color:#FFFFFF;\">Disclaimer:<\/strong> Data and figures in this article are sourced from publicly available information. These may or may not be accurate. Please verify all data independently before making any investment decision. Investments in securities are subject to market risk. This content is for educational purposes only and is not investment advice by Univest (SEBI RA INH000013776).<\/p>\n<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span><strong>Frequently Asked Questions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_tax_on_share_gains_in_FY_2026-27\"><\/span><strong>What is the tax on share gains in FY 2026-27?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Ans.<\/strong> Short-term gains on listed shares are taxed at 20% and long-term gains above Rs 1.25 lakh a year are taxed at 12.5%. Long-term means shares held for more than 12 months.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Is_there_any_tax-free_limit_on_long-term_capital_gains_from_shares\"><\/span><strong>Is there any tax-free limit on long-term capital gains from shares?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Ans.<\/strong> Yes. The first Rs 1.25 lakh of long-term capital gains from listed equity and equity-oriented mutual funds in a financial year is exempt from tax for each individual.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Did_Budget_2026_change_capital_gains_tax_on_shares\"><\/span><strong>Did Budget 2026 change capital gains tax on shares?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Ans.<\/strong> No. Budget 2026-27 kept the STCG rate at 20% and the LTCG rate at 12.5% with the Rs 1.25 lakh exemption. It raised STT on futures and options from 1 April 2026.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_is_intraday_trading_profit_taxed\"><\/span><strong>How is intraday trading profit taxed?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Ans.<\/strong> Intraday equity profit is treated as speculative business income and taxed at your income tax slab rate. It is not taxed as capital gains.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_is_F_O_income_taxed_in_India\"><\/span><strong>How is F&amp;O income taxed in India?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Ans.<\/strong> Profit or loss from futures and options is treated as non-speculative business income and taxed at your slab rate. Genuine expenses can be deducted, and an audit may apply above prescribed turnover limits.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_STT_on_delivery_trades\"><\/span><strong>What is the STT on delivery trades?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Ans.<\/strong> STT on equity delivery is 0.1% on both the buy and sell side. It is paid on every trade and cannot be claimed as a deduction against capital gains.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_I_carry_forward_share_trading_losses\"><\/span><strong>Can I carry forward share trading losses?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Ans.<\/strong> Yes. Capital losses can be carried forward for eight years if the return is filed on time. Short-term losses can offset both short and long-term gains, while long-term losses offset only long-term gains.<\/p>\n<div class=\"faq-schema\"><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"What is the tax on share gains in FY 2026-27?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Short-term gains on listed shares are taxed at 20% and long-term gains above Rs 1.25 lakh a year are taxed at 12.5%. Long-term means shares held for more than 12 months.\"}},{\"@type\":\"Question\",\"name\":\"Is there any tax-free limit on long-term capital gains from shares?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. The first Rs 1.25 lakh of long-term capital gains from listed equity and equity-oriented mutual funds in a financial year is exempt from tax for each individual.\"}},{\"@type\":\"Question\",\"name\":\"Did Budget 2026 change capital gains tax on shares?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"No. Budget 2026-27 kept the STCG rate at 20% and the LTCG rate at 12.5% with the Rs 1.25 lakh exemption. It raised STT on futures and options from 1 April 2026.\"}},{\"@type\":\"Question\",\"name\":\"How is intraday trading profit taxed?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Intraday equity profit is treated as speculative business income and taxed at your income tax slab rate. It is not taxed as capital gains.\"}},{\"@type\":\"Question\",\"name\":\"How is F&O income taxed in India?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Profit or loss from futures and options is treated as non-speculative business income and taxed at your slab rate. Genuine expenses can be deducted, and an audit may apply above prescribed turnover limits.\"}},{\"@type\":\"Question\",\"name\":\"What is the STT on delivery trades?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"STT on equity delivery is 0.1% on both the buy and sell side. It is paid on every trade and cannot be claimed as a deduction against capital gains.\"}},{\"@type\":\"Question\",\"name\":\"Can I carry forward share trading losses?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Capital losses can be carried forward for eight years if the return is filed on time. Short-term losses can offset both short and long-term gains, while long-term losses offset only long-term gains.\"}}]}<\/script><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Capital gains tax on shares for FY 2026-27: STCG at 20%, LTCG at 12.5% above Rs 1.25 lakh, STT rates, intraday and F&#038;O treatment, with worked examples.<\/p>\n","protected":false},"author":34,"featured_media":343415,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[1019,1066],"class_list":["post-343416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-market","tag-stock-market","tag-tax"],"metadata":{"rank_math_internal_links_processed":["1"],"_thumbnail_id":["343415"],"rank_math_title":["Capital Gains Tax on Shares FY 2026-27: STCG, LTCG, STT"],"rank_math_description":["Capital gains tax on shares for FY 2026-27: STCG 20%, LTCG 12.5% above Rs 1.25 lakh, STT rates, F&amp;O income treatment and worked examples to calculate your tax."],"rank_math_focus_keyword":["capital gains tax on shares"],"rank_math_robots":["a:2:{i:0;s:7:\"noindex\";i:1;s:8:\"nofollow\";}"]},"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/univest.in\/blogs-2\/wp-content\/uploads\/2026\/11\/capital-gains-tax-on-shares-for-fy-2026-27-stcg-ltcg-stt-f-and-o-income-and-how.webp","_links":{"self":[{"href":"https:\/\/univest.in\/blogs-2\/wp-json\/wp\/v2\/posts\/343416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/univest.in\/blogs-2\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/univest.in\/blogs-2\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/univest.in\/blogs-2\/wp-json\/wp\/v2\/users\/34"}],"replies":[{"embeddable":true,"href":"https:\/\/univest.in\/blogs-2\/wp-json\/wp\/v2\/comments?post=343416"}],"version-history":[{"count":1,"href":"https:\/\/univest.in\/blogs-2\/wp-json\/wp\/v2\/posts\/343416\/revisions"}],"predecessor-version":[{"id":343417,"href":"https:\/\/univest.in\/blogs-2\/wp-json\/wp\/v2\/posts\/343416\/revisions\/343417"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/univest.in\/blogs-2\/wp-json\/wp\/v2\/media\/343415"}],"wp:attachment":[{"href":"https:\/\/univest.in\/blogs-2\/wp-json\/wp\/v2\/media?parent=343416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/univest.in\/blogs-2\/wp-json\/wp\/v2\/categories?post=343416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/univest.in\/blogs-2\/wp-json\/wp\/v2\/tags?post=343416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}