{"id":25745,"date":"2026-03-24T13:38:23","date_gmt":"2026-03-24T13:38:23","guid":{"rendered":"https:\/\/www.samco.in\/help-support\/?post_type=ht_kb&#038;p=25745"},"modified":"2026-04-06T10:17:44","modified_gmt":"2026-04-06T10:17:44","slug":"securities-transaction-tax-hike-on-fo-trading-effective-april-1-2026","status":"publish","type":"ht_kb","link":"https:\/\/www.samco.in\/help-support\/article\/securities-transaction-tax-hike-on-fo-trading-effective-april-1-2026\/","title":{"rendered":"Key changes in Securities Transaction Tax from April 1, 2026."},"content":{"rendered":"\n<h2 id=\"what-is-stt\" ><strong>What is STT?<\/strong><\/h2>\n\n\n\n<p>Securities Transaction Tax is a tax levied on the purchase and sale of securities traded on recognised stock exchanges in India. It is charged on the transaction value<\/p>\n\n\n\n<h2 id=\"how-is-stt-charged\" ><strong>How is STT Charged?<\/strong><\/h2>\n\n\n\n<p>STT is calculated as a percentage of the trade value and is applied on:<\/p>\n\n\n\n<ul><li><strong>Futures<\/strong> \u2014 on the sale side of the transaction<\/li><li><strong>Options (Premium)<\/strong> \u2014 on the sale of the option contract<\/li><li><strong>Options (Exercised)<\/strong> \u2014 on the intrinsic value at the time of exercise<\/li><\/ul>\n\n\n\n<h2 id=\"what-has-changed-effective-april-1-2026\" ><br><strong>What Has Changed? (Effective April 1, 2026)<\/strong><br><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th scope=\"col\">Instrument<\/th><th scope=\"col\">Old Rate<\/th><th scope=\"col\">New Rate<\/th><\/tr><\/thead><tbody><tr><td>Futures (Sale)<\/td><td>0.02%<\/td><td><strong>0.05%<\/strong><\/td><\/tr><tr><td>Options \u2013 Premium (Sale)<\/td><td>0.10%<\/td><td><strong>0.15%<\/strong><\/td><\/tr><tr><td>Options \u2013 Exercised (Intrinsic Value)<\/td><td>0.125%<\/td><td><strong>0.15%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"a-quick-example\" ><strong>A Quick Example<\/strong><\/h2>\n\n\n\n<p><br><strong>Futures (Sale)<\/strong><\/p>\n\n\n\n<p>Say you sell <strong>1 lot of Nifty Futures<\/strong> worth <strong>\u20b95,00,000<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th scope=\"col\">Tax<\/th><th scope=\"col\">Old STT (0.02%)<\/th><th scope=\"col\">New STT (0.05%)<\/th><\/tr><\/thead><tbody><tr><td>STT Payable<\/td><td>\u20b9100<\/td><td>\u20b9250<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>That&#8217;s <strong>\u20b9150 extra per lot<\/strong>, per trade will be directly deducted from your trading account.<\/p>\n\n\n\n<p><br><strong>Options \u2013 Premium (Sale)<\/strong><br><br>Nifty Call Option \u2014 1 lot = 75 units, assume premium at <strong>\u20b9150<\/strong> Premium Value = 75 \u00d7 \u20b9150 = <strong>\u20b911,250<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th scope=\"col\"><\/th><th scope=\"col\">Old STT (0.10%)<\/th><th scope=\"col\">New STT (0.15%)<\/th><\/tr><\/thead><tbody><tr><td>STT Payable<\/td><td>\u20b911.25<\/td><td>\u20b916.88<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Extra cost per lot: <strong>\u20b95.63<\/strong><\/p>\n\n\n\n<p><strong>Options \u2013 Exercised (Intrinsic Value)<\/strong> <\/p>\n\n\n\n<p>Nifty Option exercised &#8211; assume intrinsic value of <strong>\u20b9200 per unit<\/strong> Intrinsic Value = 75 \u00d7 \u20b9200 = <strong>\u20b915,000<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th scope=\"col\"><\/th><th scope=\"col\">Old STT (0.125%)<\/th><th scope=\"col\">New STT (0.15%)<\/th><\/tr><\/thead><tbody><tr><td>STT Payable<\/td><td>\u20b918.75<\/td><td>\u20b922.50<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Extra cost per lot: <strong>\u20b93.75<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.hdfc.bank.in\/blogs\/union-budget\/stt-hike-on-f-o-trading\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n","protected":false},"author":65,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht_kb_category":[2893],"ht_kb_tag":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.samco.in\/help-support\/wp-json\/wp\/v2\/ht_kb\/25745"}],"collection":[{"href":"https:\/\/www.samco.in\/help-support\/wp-json\/wp\/v2\/ht_kb"}],"about":[{"href":"https:\/\/www.samco.in\/help-support\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/www.samco.in\/help-support\/wp-json\/wp\/v2\/users\/65"}],"replies":[{"embeddable":true,"href":"https:\/\/www.samco.in\/help-support\/wp-json\/wp\/v2\/comments?post=25745"}],"version-history":[{"count":5,"href":"https:\/\/www.samco.in\/help-support\/wp-json\/wp\/v2\/ht_kb\/25745\/revisions"}],"predecessor-version":[{"id":25761,"href":"https:\/\/www.samco.in\/help-support\/wp-json\/wp\/v2\/ht_kb\/25745\/revisions\/25761"}],"wp:attachment":[{"href":"https:\/\/www.samco.in\/help-support\/wp-json\/wp\/v2\/media?parent=25745"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/www.samco.in\/help-support\/wp-json\/wp\/v2\/ht_kb_category?post=25745"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/www.samco.in\/help-support\/wp-json\/wp\/v2\/ht_kb_tag?post=25745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}