Budget 2026: Capital Gains Tax Structure Unchanged, New Rates Apply from July 2024
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Moneycontrol•01-02-2026, 15:43
Budget 2026: Capital Gains Tax Structure Unchanged, New Rates Apply from July 2024
- •Finance Minister Nirmala Sitharaman kept the capital gains tax structure unchanged in Budget 2026, providing continuity for investors.
- •India's capital gains tax regime is simplified for FY 2025–26, with new rates and holding-period norms effective July 23, 2024.
- •Long-Term Capital Gains (LTCG) on most assets are now taxed at a flat 12.5% without indexation, replacing varied rates.
- •The annual exemption for LTCG on listed equity and equity-linked units increased to ₹1.25 lakh, with gains above taxed at 12.5%.
- •Tax on Short-Term Capital Gains (STCG) for listed equity and equity-oriented mutual funds is 20%, while other STCG is taxed at regular income tax rates.
Why It Matters: Budget 2026 maintains capital gains tax structure, but new simplified rates and norms apply from July 2024.
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