How to use the STT tax calculator
- Choose the trade: options, futures, an option exercised at expiry, intraday shares or delivery shares.
- Choose the exchange. STT is the same on NSE and BSE; transaction charges differ.
- Enter the buy and sell prices. For options these are premiums.
- Enter lots and the lot size for F&O, or the quantity of shares.
- For an exercised option, enter the strike and the settlement price instead.
- Set the trades you make a day to see STT over a year.
The calculator leaves out brokerage and the GST on it, because those depend on your broker. The brokerage calculator adds them and compares brokers.
STT rates from 1 April 2026
| Trade | Until 31 March 2026 | From 1 April 2026 | Paid by |
|---|---|---|---|
| Sale of futures | 0.02% of the sell value | 0.05% of the sell value | Seller |
| Sale of options | 0.1% of the premium | 0.15% of the premium | Seller |
| Options exercised | 0.125% of intrinsic value | 0.15% of intrinsic value | Buyer |
| Intraday shares | 0.025% of the sell value | 0.025% of the sell value | Seller |
| Delivery shares | 0.1% of the buy and the sell value | 0.1% of the buy and the sell value | Buyer and seller |
The F&O rates rose under the Finance Act, 2026, announced in the Union Budget on 1 February 2026. Equity rates did not change.
How STT is calculated
| Trade | Value taxed | STT |
|---|---|---|
| Sell 1 lot of 65 Nifty futures at 25,050 | ₹16,28,250 | ₹814.13 |
| Sell 1 lot of 65 Nifty options at ₹110 | ₹7,150 of premium | ₹10.73 |
| A 25,000 call that settles at 25,200, 1 lot | ₹13,000 of intrinsic value | ₹19.50 |
| Sell 100 shares at ₹1,010, bought the same day | ₹1,01,000 | ₹25.25 |
| Buy 100 shares at ₹1,000 and sell later at ₹1,100 | ₹2,10,000 | ₹210.00 |
Buying futures or options carries no STT. An option buyer pays STT only if the option is held to expiry in the money and exercised.
Statutory charges on one round trip
STT is one of five statutory charges. The calculator adds the other four: exchange transaction charges, the SEBI fee of ₹10 per crore, stamp duty on the buy side, and 18% GST on the transaction charges and SEBI fee. These are the default trades in each segment, on NSE.
| Options | Futures | Intraday | Delivery | |
|---|---|---|---|---|
| Trade | 1 lot of 65, ₹100 to ₹110 | 1 lot of 65, 25,000 to 25,050 | 100 shares, ₹1,000 to ₹1,010 | 100 shares, ₹1,000 to ₹1,100 |
| STT | ₹10.73 | ₹814.13 | ₹25.25 | ₹210.00 |
| Transaction charges | ₹4.85 | ₹59.53 | ₹6.17 | ₹6.45 |
| SEBI fee | ₹0.01 | ₹3.25 | ₹0.20 | ₹0.21 |
| Stamp duty | ₹0.20 | ₹32.50 | ₹3.00 | ₹15.00 |
| GST | ₹0.88 | ₹11.30 | ₹1.15 | ₹1.20 |
| Statutory charges | ₹16.66 | ₹920.71 | ₹35.77 | ₹232.86 |
| STT's share | 64% | 88% | 71% | 90% |
Add brokerage to get the full cost. At ₹20 per order, a round trip adds ₹40 of brokerage and ₹7.20 of GST on it, so the options trade costs ₹63.86 in all, the futures trade ₹967.91 and the intraday trade ₹82.97. On BSE, futures carry no transaction charge, and the futures trade's statutory charges fall to ₹850.46.
STT charges on option trading
STT on options is charged on the sell side and on the premium, not on the contract value. That keeps it small in rupees: ₹10.73 on a one-lot sale at ₹110. It applies whether the sale opens a position or closes one, so an option seller pays STT when writing the option and nothing when buying it back.
The rate rose by half on 1 April 2026, from 0.1% to 0.15%. On a one-lot trade bought at ₹280.50 and sold at ₹300, STT rose from ₹19.50 to ₹29.25. A trader who makes ten such trades a day pays ₹73,125 of STT a year, ₹24,375 more than at the old rate.
An option held to expiry in the money is exercised automatically. The buyer then pays 0.15% of the intrinsic value: ₹19.50 on a 25,000 call that settles at 25,200, against ₹16.25 at the old 0.125% rate. Selling the option on expiry day instead pays 0.15% of its premium, which is close to the intrinsic value at that point, so since April 2026 the two cost about the same in STT. Brokerage and any exercise fee from the broker can still differ.
STT charges on equity
STT charges on equity did not change in 2026. Delivery trades pay 0.1% on both the buy and the sell, so STT is ₹210 on the ₹2,10,000 round trip above, 90% of its statutory charges. Intraday trades pay 0.025% on the sell side only. Equity ETFs and equity fund units sold on the exchange pay 0.001% on the sale, which is why an ETF costs less in STT than the shares it holds.
What STT costs over a year
Use the calculator as an STT charges calculator for your own pattern of trading by setting the trades you make a day. These figures assume 250 trading days.
| Pattern | STT a year now | At the old rate | Increase |
|---|---|---|---|
| 1 Nifty futures round trip a day, 25,000 to 25,050 | ₹2,03,531.25 | ₹81,412.50 | ₹1,22,118.75 |
| 10 Nifty option round trips a day, ₹280.50 to ₹300 | ₹73,125 | ₹48,750 | ₹24,375 |
| 1 intraday round trip a day, 100 shares at ₹1,010 | ₹6,312.50 | ₹6,312.50 | None |
Futures traders feel the change most, because futures STT is charged on the full contract value. The move a Nifty futures trade needs to cover its charges doubled to about 15 points, as the brokerage calculator shows.
STT and income tax
- F&O traders. F&O profit is business income, so STT is a deductible business expense.
- Intraday share traders. Intraday profit is speculative business income, and STT on it is also deductible.
- Investors. STT cannot be deducted from capital gains. Paying it is one of the conditions for the 20% short-term and 12.5% long-term rates on listed shares; the stock profit calculator works out the tax.
- GST. GST of 18% applies to brokerage, transaction charges and the SEBI fee, not to STT or stamp duty.
Related calculators
- Brokerage calculator for brokerage plus all charges, broker by broker
- Stock profit calculator for the profit on a share trade after charges and tax
- F&O margin calculator for the margin a futures or short option position needs
- Option profit calculator for the payoff of an options position
- F&O taxation India for how F&O profit and losses are taxed
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Frequently asked questions
What is the STT on futures from April 2026?
0.05% of the sell value, paid by the seller, up from 0.02%. Selling one lot of 65 Nifty futures at 25,050 pays ₹814.13.
Is STT charged when I buy options or futures?
No. In F&O, STT is charged on the sale. An option buyer pays STT only if the option is exercised at expiry.
Who pays STT when an option is exercised at expiry?
The buyer who holds the option, at 0.15% of the intrinsic value. An option that expires out of the money is not exercised and pays no STT.
Is GST charged on STT?
No. GST applies to brokerage, exchange transaction charges and the SEBI fee. STT and stamp duty carry no GST.
Is STT the same on NSE and BSE?
Yes. The STT rates are set by law and are the same on both exchanges. Transaction charges differ: BSE charges none on futures.
How much STT is charged on ETFs?
0.001% of the sale value when you sell units of an equity ETF on the exchange, and none on the purchase.
Can I get STT refunded?
No. STT is collected on every eligible trade through your broker and is not refundable, even on a losing trade. Traders with business income can deduct it as an expense.
Sources
- Finance Act, 2026 and the Union Budget 2026-27: STT on futures and options from 1 April 2026
- Finance (No. 2) Act, 2004, Chapter VII: securities transaction tax
- NSE and BSE: transaction charges for equity, futures and options; NSE rates include the investor protection fund charge (checked 16 October 2026)
- SEBI: turnover fee of ₹10 per crore; Indian Stamp Act: stamp duty on securities from 1 July 2020