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Sovereign Gold Bond Calculator India — FY 2025-26

Calculate your SGB returns including 2.5% annual interest and gold appreciation, compare Sovereign Gold Bonds against Gold ETFs and physical gold on a post-tax basis, and see exactly how much you gain by holding to 8-year maturity instead of exiting at year 5. Updated with Budget 2026 capital gains tax rules effective April 1, 2026.

Amount you plan to invest in SGB (min 1 gram)
Current 24K gold rate per 10 grams (March 2026: ~\u20B91,46,070)
% p.a.
Historical average: 8-12% p.a. in INR terms
8 years = maturity (tax-free capital gains for original subscriber)

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How to Use This Calculator

SGB Returns tab

Enter your investment amount, the current 24K gold price per 10 grams, and your expected annual gold appreciation rate. Select the holding period (5–8 years). The calculator shows your gold value at exit, total semi-annual interest earned, capital gains tax liability, and effective CAGR. The &rupee;50/gram digital subscription discount is applied automatically.

SGB vs ETF vs Physical tab

Enter the same investment amount and gold appreciation rate. The calculator compares your post-tax returns across three gold investment options — Sovereign Gold Bonds (with 2.5% interest and tax-free maturity), Gold ETFs (with expense ratio drag and 12.5% LTCG), and physical gold (with 3% GST, making charges, and 12.5% LTCG). See exactly why SGB dominates on a net-of-tax basis.

Early Exit Analysis tab

Compare exiting your SGB at year 5 (earliest RBI redemption window, LTCG 12.5% applicable) vs holding to year 8 maturity (tax-free capital gains for original subscribers). The calculator shows the rupee benefit of waiting 3 more years — including additional interest, gold appreciation, and tax saved.

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The Formula

SGB returns come from two sources: gold price appreciation and fixed interest income.

Gold Units Purchased:
Grams = Investment Amount ÷ (Gold Price per gram − &rupee;50 digital discount)

Gold Value at Exit:
Gold Value = Grams × Gold Price per gram × (1 + Appreciation Rate)Years

Interest Income (2.5% p.a., semi-annual):
Semi-annual Interest = Investment Amount × 2.5% ÷ 2
Total Interest = Investment Amount × 2.5% × Years

Total Return:
Total Return = Gold Value at Exit + Total Interest

Tax Treatment (FY 2025-26 / Budget 2026):
• Maturity (8 years), original subscriber: Capital gains = TAX-FREE
• Early exit (year 5–7) or secondary market: LTCG = 12.5% (no indexation)
• Interest income: Taxable at slab rate (always)

The &rupee;50/gram digital discount effectively gives you slightly more gold per rupee invested. Interest is calculated on the initial investment amount, not on the current gold value — this is a common misconception.

Example

Priya — Bengaluru software engineer, investing &rupee;5 lakh in SGB for retirement

Priya wants to invest &rupee;5,00,000 in Sovereign Gold Bonds as a long-term gold allocation in her portfolio. Current 24K gold price is &rupee;1,46,070 per 10 grams. She expects gold to appreciate at 8% p.a. Let's calculate her returns at 8-year maturity.

Step 1: Gold purchased

Gold price per gram&rupee;14,607
Digital discount&rupee;50/gram
Effective issue price&rupee;14,557/gram
Gold purchased5,00,000 ÷ 14,557 = 34.348 grams

Step 2: Returns at 8-year maturity

Gold value at year 8 (8% p.a.)34.348 × 14,607 × 1.088 = &rupee;9,28,571
Capital gains&rupee;4,28,571 (TAX-FREE)
Interest (2.5% × 8 years)&rupee;1,00,000
Total value&rupee;10,28,571
Net gain&rupee;5,28,571 (105.7% return)
Effective CAGR~9.4% post-tax

Step 3: What if she exits at year 5 instead?

Gold value at year 5&rupee;7,37,084
LTCG tax (12.5%)−&rupee;29,636
Interest (5 years)&rupee;62,500
Net value at year 5&rupee;7,69,948
Benefit of waiting 3 more years&rupee;2,58,623

Priya decides to hold to maturity. The combination of tax-free capital gains, 3 additional years of interest (&rupee;37,500), and continued gold appreciation makes the 8-year hold significantly more rewarding than early exit.

FAQ

Sovereign Gold Bonds pay a fixed interest of 2.50% per annum on the initial investment amount. The interest is paid semi-annually (every 6 months) directly to your bank account. This interest is over and above any gold price appreciation, making SGB the only gold investment option that generates regular income. The interest is taxable at your income tax slab rate under “Income from Other Sources.” For example, on a &rupee;5 lakh SGB investment, you receive &rupee;6,250 every 6 months (&rupee;12,500 per year).
Only at 8-year maturity, and only for original subscribers. Under Section 47(viic) of the Income Tax Act, capital gains arising on redemption of SGB at maturity are exempt from tax — but the Budget 2026 amendment (effective April 1, 2026) restricts this benefit to investors who originally subscribed through RBI issuance and held continuously till maturity. If you bought SGB from the secondary market (NSE/BSE), capital gains are taxed at 12.5% LTCG even at maturity. Early redemption at year 5–7 also attracts 12.5% LTCG for all investors. The 2.5% annual interest is always taxable at your slab rate.
Yes, there are two exit routes. RBI premature redemption: allowed after the 5th year, but only on interest payment dates. Apply through the bank or agent where you purchased the SGB at least 1 month before the coupon date. Secondary market: SGBs are listed on NSE/BSE and can be sold anytime during market hours, even before 5 years. However, secondary market sales attract LTCG tax of 12.5% (if held > 12 months) or STCG at your slab rate (if held ≤ 12 months). Liquidity on the secondary market can be low for some tranches.
SGB wins on three fronts: (1) Income: SGB pays 2.5% annual interest — Gold ETFs and physical gold generate zero income. (2) Tax: SGB capital gains are tax-free at maturity (original subscriber) — ETFs pay 12.5% LTCG, physical gold pays 12.5% LTCG after 24 months. (3) Cost: SGB has zero expense ratio and zero storage cost — Gold ETFs charge 0.5–1% p.a. in expense ratio plus demat/brokerage, physical gold incurs 3% GST + making charges (1–10%) + locker rent (&rupee;2,000–8,000/year). On a &rupee;5 lakh investment over 8 years at 8% appreciation, SGB typically outperforms Gold ETF by &rupee;1.5–2 lakh and physical gold by &rupee;2–3 lakh on a post-tax basis.
No new SGB tranches have been issued since February 2024. The government has not announced any new issuance for FY 2025-26. Existing SGBs can still be purchased on the secondary market (NSE/BSE) through your demat account, but secondary market purchases do not qualify for the tax-free capital gains exemption at maturity (Budget 2026 amendment). If you want tax-free benefits, you would need to buy from a future primary issuance, if and when the government resumes the scheme. Many investors are buying SGBs on the secondary market at a discount to NAV, accepting the 12.5% LTCG in exchange for the 2.5% interest advantage over Gold ETFs.

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