Budget 2026: Capital Gains Tax Structure Remains Unchanged, Offers Investor Continuity

• Finance Minister Nirmala Sitharaman kept the capital gains tax structure unchanged in Budget 2026, presented on February 1.
• The decision provides continuity for investors and businesses, avoiding new tax shocks amid global uncertainty.
• Capital gains tax applies to profits from selling capital assets like property, shares, or mutual funds, classified as short-term or long-term based on holding period.
• For FY 2025–26, the capital gains tax regime was simplified with new rates and holding-period norms from July 23, 2024.
• Long-Term Capital Gains (LTCG) are taxed at a flat 12.5% without indexation, with an annual exemption of ₹1.25 lakh for listed equity and equity-linked units.

Why It Matters: Budget 2026 maintains the capital gains tax structure, ensuring stability for investors and businesses.