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Govt open to stakeholder views on reducing capital gains tax on stock investments: Finance minister | Business News

TaxIntelHub · 26 May 2026

The Finance Minister is open to stakeholder views on reducing capital gains tax on stock investments.

The possibility of a capital gains tax reduction on stock investments is under consideration by the government, with the Finance Minister expressing openness to stakeholder input. This comes amid ongoing discussions on simplifying the tax structure and promoting investment in the capital markets. Currently, short-term capital gains (STCG) are taxed at 15%, while long-term capital gains (LTCG) exceeding ₹1 lakh are taxed at 10% without indexation. Any revisions to these rates could significantly impact investor sentiment and trading volumes. The Finance Ministry is expected to consult with various stakeholders, including investors, market participants, and tax experts, before making any decisions. The outcome of these consultations will likely influence the upcoming budget proposals.

Section 112A of the Income Tax Act, 1961, governs the taxation of long-term capital gains exceeding ₹1 lakh arising from the transfer of equity shares or units of equity-oriented funds. Non-compliance with the provisions of this section can lead to penalties and interest under the Income Tax Act. Any changes to the capital gains tax structure would require amendments to this section.

Any reduction in capital gains tax could lead to increased tax revenue due to higher trading volumes and improved compliance. However, the government must carefully balance revenue considerations with the need to promote investment. CAs should advise clients to review their investment portfolios and adjust their tax strategies based on any changes to the capital gains tax regime.

Finance Minister signals openness to revising capital gains tax on stock investments
Current LTCG tax is 10% on gains exceeding ₹1 lakh without indexation
STCG tax is currently levied at 15%

A reduction in capital gains tax could incentivize more retail participation in the stock market and boost overall market sentiment. CAs and CFOs need to understand the potential impact on investment strategies and tax planning.

Action Required
Monitor upcoming announcements from the Finance Ministry regarding potential changes to capital gains tax rates.
What is the current rate of long-term capital gains tax on stocks?
Currently, long-term capital gains exceeding ₹1 lakh from the sale of listed equity shares or equity-oriented mutual funds are taxed at 10% under Section 112A of the Income Tax Act, without indexation.
Is short-term capital gains tax different from long-term capital gains tax?
Yes, short-term capital gains (STCG) arising from the sale of equity shares or equity-oriented mutual funds are taxed at a flat rate of 15%, plus applicable surcharge and cess, irrespective of the income slab of the investor.

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