India STT Calculator: Securities Transaction Tax on Trades
Work out the Indian STT (Securities Transaction Tax) on a trade — the small tax levied on the value of transactions in listed securities — and the total including the levy.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Securities Transaction Tax | Transaction value plus STT |
|---|---|---|
| 0.1% of ₹1,00,000 (₹100) | $100.00 | $100,100.00 |
| 0.1% of ₹5,00,000 (delivery equity) | $500.00 | $500,500.00 |
| 0.025% of ₹2,00,000 (intraday sell) | $50.00 | $200,050.00 |
| 0.02% of ₹10,00,000 (futures sell) | $200.00 | $1,000,200.00 |
How This Calculator Works
Enter the transaction value and the STT rate for your segment. The calculator shows the STT due. STT is collected automatically by the stock exchange/broker on eligible trades and appears in your contract note. The rate varies by segment (delivery equity, intraday, futures, options) and by whether you're buying or selling, so use the correct rate for your trade.
The Formula
Percentage Add-On
Rate is the tax or tip percentage applied to the amount
Worked Example
At 0.1% on a ₹1,00,000 delivery equity trade, the STT is ₹100. STT (Securities Transaction Tax) is a direct tax charged on transactions in listed securities on Indian stock exchanges — equity shares, equity mutual funds, and derivatives. It's collected at source by the exchange through your broker, so you don't pay it separately. The rate is segment-specific: roughly 0.1% on both legs of delivery-based equity, much lower on intraday and futures, and charged differently (on the premium, sell side) for options.
Key Insight
STT is a small but ever-present cost in Indian trading, and knowing where it applies matters more than the formula. It's a transaction tax on listed securities — equity delivery, intraday equity, equity-oriented mutual funds (on redemption), futures and options — collected at source by the exchange via your broker and shown on the contract note, so it's deducted automatically rather than self-paid. The rate is not uniform: delivery-based equity is taxed on both buy and sell (around 0.1% each side), intraday equity only on the sell side at a lower rate, futures on the sell side at a small rate, and options are taxed on the sell side of the premium (with a higher rate on exercised options' settlement value) — so the right figure depends entirely on the segment and side, which is why this calculator lets you set the rate. STT interacts with income tax in an important way: because STT has been paid, equity gains qualify for the concessional capital-gains regime (the lower long-term rate with its exemption threshold, and the special short-term rate), and STT itself is not separately deductible for investors (though active traders treating gains as business income may treat it as an expense). STT rates are set in the Union Budget and have been revised periodically (notably increases on F&O), so verify current rates. The tax is levied regardless of profit — you pay it on the transaction value even on a losing trade — making it part of the round-trip cost alongside brokerage, exchange fees, GST, stamp duty and SEBI charges. This calculator shows STT on a single transaction value at the rate you choose; for total trade cost, add the other statutory charges, and be sure to use the segment- and side-specific STT rate.
STT rate schedule (Finance Act 2024 effective)
EQUITY DELIVERY (cash market, taken delivery).
Buy: 0.10% of turnover.
Sell: 0.10% of turnover.
Total round-trip: 0.20%.
EQUITY INTRADAY (cash market, squared off same day).
Sell-side only: 0.025%. (No STT on buy side.)
EQUITY FUTURES.
Sell-side: 0.02% (doubled from 0.01% in Oct 2023).
Notional value (lot size × price).
EQUITY OPTIONS.
Sell-side on premium: 0.0625% (doubled from 0.0125%/0.05% pre-Oct 2023, revised again).
Exercise (in-the-money): 0.125% of intrinsic value.
Expired OTM: no STT.
MUTUAL FUNDS.
Equity-oriented MF redemption: 0.001%.
Debt MF: no STT.
SIP installments not STT (entry side; only at redemption).
ETF (equity-oriented). Same as equity (0.10% delivery, 0.001% redemption arbitrage).
Important. STT is collected by stockbroker/AMC and deposited with government within stipulated time. Appears on contract note line item.
STT and taxation — interaction with capital gains, deductibility
STT-PAID benefit. Equity / equity-oriented MF transactions paid through recognized exchange with STT qualify for SPECIAL TAX RATES under Section 111A and 112A.
STCG SECTION 111A. Equity held ≤12 months, STT-paid sale: 15% tax (was 15% pre-FY24-25, increased to 20% from July 23, 2024 Budget).
LTCG SECTION 112A. Equity held >12 months, STT-paid sale: 12.5% on gains above ₹1,25,000/year (was 10% above ₹1L pre-Budget 2024).
Without STT-paid status (off-market transactions, private deals): slab rate ordinary income for short-term; 20% with indexation for long-term capital assets.
STT is NOT separately deductible. Embedded in cost basis effectively (paid at transaction, can't deduct from gains).
Strategic implications.
(1) BUY-AND-HOLD substantial STT efficiency. 0.20% round-trip equity delivery vs ~10-15% F&O for active traders.
(2) OPTIONS WRITER substantial STT impact. 0.0625% on premium adds up. Net of brokerage + STT + GST, options writing margin substantial pressure.
(3) PHYSICAL DELIVERY F&O substantial STT. Mark-to-market F&O without physical delivery: only futures notional STT 0.02% sell-side.
(4) MUTUAL FUND vs DIRECT STOCK. MF redemption 0.001% vs equity 0.10% — substantial advantage MF for tax-cost efficiency.
(5) FOREIGN EQUITY. No STT (different framework — capital gains tax + RBI compliance).
India STT rate schedule (Finance Act 2024)
Reference STT rates by transaction type.
| Transaction | STT rate | Applied on |
|---|---|---|
| Equity delivery buy | 0.10% | Turnover |
| Equity delivery sell | 0.10% | Turnover |
| Equity intraday sell | 0.025% | Turnover |
| Equity futures sell | 0.02% | Notional value |
| Equity options sell (premium) | 0.0625% | Premium amount |
| Equity options exercise (ITM) | 0.125% | Intrinsic value |
| MF equity-oriented redemption | 0.001% | Sale value |
| ETF equity delivery | 0.10% buy + 0.10% sell | Turnover |
| Debt MF | 0% | — |
| Off-market / private | 0% | — |
Finance Act amendments change rates (2023 doubled F&O sell-side; 2024 Budget changed STCG/LTCG rates linked to STT-paid status). STT-paid eligibility unlocks Sections 111A (15→20% STCG) and 112A (10→12.5% LTCG above ₹1.25L exemption).
Frequently Asked Questions
How is STT calculated?
Multiply the transaction value by the applicable STT rate. On a ₹1,00,000 delivery equity trade at 0.1%, STT is ₹100. The exchange collects it at source through your broker, so it appears on your contract note rather than being paid separately. The rate varies by segment and side.
What is STT?
Securities Transaction Tax — a direct tax on transactions in listed securities on Indian exchanges: equity shares, equity mutual funds, and derivatives. It's collected at source by the exchange via your broker. It applies to the transaction value regardless of whether the trade is profitable.
Why does the STT rate differ?
Because it's segment- and side-specific. Delivery equity is taxed on both buy and sell (around 0.1% each), intraday only on the sell side at a lower rate, futures on the sell side at a small rate, and options on the sell side of the premium. Use the rate matching your exact trade type.
Is STT deductible or refundable?
For investors, STT isn't separately deductible, but paying it is what makes equity gains eligible for the concessional capital-gains tax rates. Active traders treating gains as business income may claim STT as a business expense. It's not refundable — it's a cost of transacting, owed even on losing trades.
Do STT rates change?
Yes — STT rates are set in the Union Budget and have been revised periodically, including increases on futures and options. So always verify the current rate for your segment before relying on a figure. This calculator lets you enter the rate so you can match it to the latest rules.
When is this calculator unreliable?
Less reliable when Finance Act amendments change rates mid-year (Oct 2023 doubled F&O sell-side; July 2024 changed STCG/LTCG rates), when options exercise vs expiry differ (only ITM exercise attracts 0.125% intrinsic STT; OTM expiry no STT), when physical delivery vs cash settlement applies (commodity F&O has CTT separate from STT), when MF SIP installments (no STT at entry, only at redemption), or when comparing tax-cost across delivery (0.20% round-trip) vs F&O active trading (substantial STT drag).
References & Authoritative Sources
- Income Tax Department of India / CBDT — Securities Transaction Tax · consulted June 1, 2026 · Federal tax authority
- SEBI (Securities and Exchange Board of India) — Market Regulation Framework · consulted June 1, 2026 · Federal markets regulator
- NSE / BSE Exchanges — STT Rates · consulted June 1, 2026 · Exchanges (collection agents)
Related Calculators
Methodology & Review
India Securities Transaction Tax (STT) under STT Act 2004. Rates vary by instrument/side: equity delivery 0.1% buy + 0.1% sell; equity intraday 0.025% sell-side; equity futures 0.02% sell-side; equity options 0.0625% sell-side on premium + 0.125% on intrinsic on exercise; mutual fund redemption 0.001%. Calculator returns STT by transaction type. Collected by exchange/AMC, paid to Government of India. RELIABILITY: Reliable for current rate schedule. Less reliable when (a) Finance Act amendments mid-year change rates (2023 doubled F&O sell-side rates); (b) options exercise vs expiry differ (only ITM exercised attracts intrinsic STT); (c) physical delivery vs cash settlement (commodity F&O CTT separate); (d) MF SIP installments; (e) tax-loss harvesting not modeled.
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