How are mutual funds taxed in India?
Key facts
- Equity fund long-term gains (held over 12 months) are taxed at 12.5% above ₹1.25 lakh a year, under Section 112A.
- Equity fund short-term gains (held 12 months or less) are taxed at 20% under Section 111A.
- Most debt funds are taxed at your slab rate regardless of holding period, under Section 50AA.
- These rates reflect the Finance (No. 2) Act 2024 and apply for FY 2025-26 (AY 2026-27).
Tax on mutual funds sounds complicated, but it comes down to three questions: what type of fund is it, how long did you hold it, and did you redeem or receive a dividend. Answer those and the rate follows. Everything in this section is for FY 2025-26 (assessment year 2026-27).
Start with the fund type
- How mutual funds are taxed: the full picture in one place.
- Tax on debt mutual funds: why most debt funds are now taxed at your slab rate.
- ELSS and Section 80C: the one mutual fund that can cut your tax bill.
Capital gains, step by step
- Long-term capital gains and short-term capital gains.
- Securities Transaction Tax and tax when you withdraw.
- Switching between schemes and how SIP redemptions use FIFO.
At tax-filing time
Tax is only part of the picture. If you want to understand how a distributor fits in, see what a mutual fund distributor does. If your own situation is genuinely complex, a qualified tax professional is worth the fee. For the mutual fund side of it, you are welcome to talk to Nico Wealth.
This is general information, not a recommendation for your situation. If it would help to talk it through, we are happy to. Talk to Nico Wealth.
The information on this website is general and educational. It is not financial, tax, or legal advice, and not a recommendation for your situation. We try to keep it accurate and up to date, but it may contain errors or become outdated. Please verify important details from official sources, and consider your own circumstances, before acting.
Sources
- Income-tax Act 1961, Sections 111A, 112A and 50AA
- Finance (No. 2) Act 2024 (capital gains changes effective 23 July 2024)
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