F&O STT Calculator: STT on Options and Futures from April 2026
Securities transaction tax (STT) is charged on the sell side of every futures and options trade, and on options that are exercised. Budget 2026-27 raised the rates from 1 April 2026. Enter your trade below to see the STT, and how it compares with the old rates.
STT is one charge among several. Brokerage, exchange transaction charges, SEBI fees, stamp duty and GST are extra; your contract note lists them all.
STT rates on F&O from 1 April 2026
| Trade | Charged on | Rate till 31 March 2026 | Rate from 1 April 2026 |
|---|---|---|---|
| Sale of an option | Premium | 0.1% | 0.15% |
| Option exercised (in the money at expiry) | Intrinsic value | 0.125% | 0.15% |
| Sale of futures | Traded value | 0.02% | 0.05% |
| Buying options or futures | None | Nil | Nil |
Rates as announced in the Union Budget 2026-27. The exchange collects STT through your broker and it appears on your contract note.
How the sums work
Option sold: premium × lot size × lots × 0.15%. Selling one Nifty lot at 120 points: 120 × 65 × 0.0015 = ₹11.70.
Option exercised: intrinsic value × lot size × lots × 0.15%. A call that ends 200 points in the money: 200 × 65 × 0.0015 = ₹19.50 per lot.
Futures sold: price × lot size × lots × 0.05%. Selling one Nifty future at 23,000: 23,000 × 65 × 0.0005 = ₹747.50.
Square off or let it expire?
If you hold an in-the-money option to expiry, the exchange settles it and STT is charged on its intrinsic value. If you sell it before expiry, STT is charged on the premium instead. For deep in-the-money options the two are similar in size now that both rates are 0.15%, so the choice usually comes down to liquidity and the last-hour risk of holding.
STT and active trading
STT is charged on every sell, win or lose. For someone trading futures often, it adds up quickly: twenty futures sales a month at the example above is about ₹15,000 in STT alone. Use the monthly box in the calculator to see what your own pattern costs before brokerage and other charges.
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What is the STT on options from April 2026?
0.15% of the premium when you sell an option, and 0.15% of the intrinsic value when an option is exercised at expiry. Buying an option attracts no STT.
What is the STT on futures from April 2026?
0.05% of the traded value on the sell side, up from 0.02%. Buying futures attracts no STT.
Is STT charged on option buying?
No. STT on options is charged on the sale of the option and on exercise, not on the purchase.
Can I claim STT as an expense?
For F&O traded as business income, STT is generally allowed as a deduction while computing business income. Check with a tax adviser for your own return.
Where can I see the STT I paid?
On the contract note your broker sends after each trading day, and in the tax P&L report most brokers provide.