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Capital Gains Tax Updates for FY 2026: Key Changes for ULIPs, FIIs, and AIFs

Wed, 26 Feb 2025

5 min read

Personal Finance

Capital Gains Tax Changes for FY 2026 (AY 2026-27)

 

Finance Minister Nirmala Sitharaman introduced targeted revisions to the capital gains tax structure in the Budget 2025. 

 

While the core tax rates and holding periods for determining long-term capital gains (LTCG) and short-term capital gains (STCG) remain unchanged, specific updates were announced, effective from April 1, 2026.

Here's a breakdown of the key changes:

 

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