Reference
Charges explained
Who levies each line, on what, and where the rate is published.
Securities transaction tax (STT)
Set by the Finance Act; rates revised from 1 April 2026. Where a quoted row shows two rates, the first applies from 1 April 2026 and the second applied up to 31 March 2026 (NSE’s column order); the payer follows.
The Finance Act, 2026, which received the Presidential assent on March 30, 2026, has revised the following rates of levy of STT with effect from 1st day of April, 2026
Purchase of an equity share in a company or a unit of a business trust, where such contract is settled by the actual delivery or transfer of such share or unit. | 0.100 per cent
Sale of an equity share in a company or a unit of an equity oriented fund or a unit of a business trust, where such contract is settled otherwise than by the actual delivery or transfer of such share or unit. | 0.025 per cent
Sale of a futures in securities | 0.05 per cent | 0.02 per cent | Seller - on the price at which such futures is traded.
Sale of an option in securities | 0.15 per cent | 0.10 per cent | Seller - on the option premium.
Sale of an option in securities, where option is exercised | 0.15 per cent | 0.125 per cent | Purchaser - On Intrinsic value
NSE transaction charge
Levied by the exchange on trading members per crore of traded value (options: premium), each side.
the exchange has now decided to levy the transaction charges and contribution to NSE IPFT from the Trading Members as follows:
The above revision will be applicable with effect from March 1, 2026.
SEBI turnover fee
A fee on the value of each purchase and sale.
0.0001 per cent of the price at which the securities are purchased or sold (Rs.10 per crore)
Stamp duty
Collected by clearing corporations since 1 July 2020; paid by the buyer.
with effect from July 1, 2020, being the notified date, stamp duty is levied and collected by Clearing Corporations authorised by Stock Exchanges.
Transfer of Security other than debenture on delivery basis | 0.015% | Buyer
Transfer of Security other than debenture on non-delivery basis | 0.003% | Buyer
Derivatives – Equity Futures | 0.002% | Buyer
Derivatives – Equity Options | 0.003% | Buyer
GST
On stock brokers’ services, collected by brokers from clients.
Stock brokers Services | 18.00% (GST) | Brokers and collected from their clients.
Brokerage and depository charges
Brokerage is set by each broker and is an input on every bill (₹20 per order in the examples, invented). Depository participant charges on selling delivered shares are set by each DP and are not included.