Tax on ETF gains
Rules for resident individuals, FY 2026-27. Which row applies depends on what the ETF holds.
| ETF holds | Within 1 yrSold within 1 year | After 1 yrSold after 1 year |
|---|---|---|
Equity Nifty, Sensex, sector and strategy ETFs that hold Indian stocks | 20% of the gain | 12.5% of the gain above ₹1.25 lakh |
Gold, silver, international, mixed Gold, Silver and International ETFs, and stock-plus-bond mixes | Your slab | 12.5% of the gain |
Debt and liquid G-Sec, Bharat Bond and 1D Rate ETFs, units bought after 31 Mar 2023 | Your slab | Your slab |
What the terms mean
- 1 year
- Counted from the day you buy. Each lot you buy has its own clock.
- Your slab
- The gain is added to your income and taxed at your income-tax rate.
- ₹1.25 lakh
- Per financial year, shared across all your equity ETFs, equity funds and stocks.
- Debt and liquid
- Units bought before 1 April 2023 follow the earlier rules.
- Daily payout
- Some liquid ETFs pay out daily as extra units instead of growing their NAV. Those payouts count as income at your slab.
Checked on 16 Sep 2026. Rules can change with each Union Budget. This is general information, not tax advice.