FnOTax India
AY 2026-27 Calculator guide Browser-only

Brokerage deduction calculator.

Many F&O traders overpay tax by reporting net broker P&L incorrectly or missing charges that are deductible under the business head. The expense schedule should be reconciled from the broker ledger, not guessed.

How to calculate

Method
  1. Start with realised F&O business profit/loss.
  2. List broker charges: brokerage, STT/CTT, exchange, SEBI, stamp, GST.
  3. Add direct trading expenses: data, software, API, advisory, interest where supported.
  4. Do not subtract expenses from turnover; subtract them from business income in Schedule BP.

Inputs to collect

Before you start

Brokerage

Use broker reports, ledgers, contract notes, or invoices as support.

STT/CTT

Use broker reports, ledgers, contract notes, or invoices as support.

Exchange charges

Use broker reports, ledgers, contract notes, or invoices as support.

SEBI charges

Use broker reports, ledgers, contract notes, or invoices as support.

Stamp duty

Use broker reports, ledgers, contract notes, or invoices as support.

GST

Use broker reports, ledgers, contract notes, or invoices as support.

Data/software/API costs

Use broker reports, ledgers, contract notes, or invoices as support.

Trading-related interest

Use broker reports, ledgers, contract notes, or invoices as support.

Common mistakes

Avoid these

Expenses are not turnover reductions

Turnover is for audit testing. Expenses belong in profit computation.

Personal expenses are not deductible

Only costs with direct trading-business nexus should be claimed.

Ledger beats memory

Use broker ledger and invoices rather than estimating charges manually.

Frequently asked questions

Is STT deductible for F&O?
Yes. STT/CTT connected to F&O business is generally deductible as a business expense.
Can I deduct internet and laptop costs?
Only the business-use portion with reasonable support. Avoid claiming personal-use portions.
Do charges reduce turnover?
No. Charges reduce taxable business income, not F&O turnover.
Next step

Run the live checker.

This page explains the method. The linked tool performs the working.

Read F&O tax guide
Methodology

Know the source logic.

FnOTax pages separate official-source rules from broker-report assumptions.

How we verify