Rule changes

Sovereign Gold Bonds are over. What now?

India had the best gold product in the world for retail investors. It has quietly ended, and the tax treatment of existing bonds changed too.

Published 12 July 2026 · 6 min read · Sources listed at the end

Two changes, not one

The first is that no new Sovereign Gold Bond has been issued since February 2024. No issuance calendar has appeared for FY 2025-26 or FY 2026-27, and the government has indicated the scheme was discontinued for fresh issues.

The reason is cost rather than demand. SGBs paid 2.5% annual interest on top of gold price appreciation, with the government obliged to redeem at the market gold price at maturity. As gold rose sharply through 2023 to 2025, that combination made SGBs a far more expensive way for the government to borrow than ordinary bonds.

The second change is the one with immediate consequences. Budget 2026 narrowed the capital gains exemption on redemption to investors who originally subscribed at issue and held continuously to maturity.

Who this affects

If youPosition now
Subscribed at issue and will hold to maturityExemption on redemption gains continues
Bought SGBs on the exchange from another investorNo longer exempt, even if you hold to maturity
Hold SGBs and are considering premature redemptionTreatment is technical. Take professional advice
Were planning to buy SGBs on the exchange for the tax free maturityThat reason has gone

The 2.5% annual interest was always taxable at your slab rate and remains so.

This is a technical tax area and individual positions differ. If you hold SGBs in any quantity, it is worth confirming your own treatment with a qualified professional rather than relying on a general article, including this one.

The remaining routes into gold

RouteMain drawback
Gold ETFBrokerage and spread on each trade. Needs a demat account
Gold mutual fundSlightly higher cost, and a 24 month tax threshold rather than 12
Physical goldMaking charges, purity, storage, poor resale
Digital goldOutside SEBI regulation. SEBI issued a public caution in November 2025

For most people the practical choice is now between a gold ETF and a gold mutual fund, and it comes down to how you invest. Already have a demat account and buy in occasional lump sums? The ETF is usually cheaper. Want a monthly SIP without a demat account? The gold fund is simpler.

A tax detail that catches people

The two fund routes are taxed differently, and the reason is purely structural.

  • Listed gold ETF units bought on or after 1 April 2025 qualify as long term after 12 months, taxed at 12.5%.
  • Gold mutual funds keep the 24 month threshold, because their units are not listed.

Same underlying gold, different holding period requirement. Neither receives the Rs 1.25 lakh exemption that equity gets.

A note on how much

Gold produces no income and can sit flat for years. Its role in a portfolio is not growth, it is that gold frequently holds up when equity falls, which steadies things during exactly the periods that matter.

That sets a sensible size. Around 5% to 10% does the job. And count family jewellery, because many Indian households are already at or beyond a reasonable allocation before buying anything.

Full detail in gold investing.

Where these facts come from

This is general information, not advice. Rules and rates change, and their effect depends on your own circumstances. Every article states the date it was written and the sources it relied on, so you can check whether anything has moved since.
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