Gold Investment Calculator (SGB vs Physical)

Compare the after-tax returns of Sovereign Gold Bonds (SGB) against physical or digital gold. See how the 2.5% coupon, purchase GST and an eligible final-maturity capital-gains exemption affect the comparison.

Investment Details

For physical/digital gold, this includes 3% purchase GST; the balance buys gold. The full amount is used as SGB principal.

Final maturity for RBI-issued SGBs is 8 years.

Final-maturity Exemption Conditions

Sovereign Gold Bond (SGB)

Net Maturity Value₹1,98,853
Capital Gains Tax ₹0 (Exempt scenario)
Total Interest Earned+₹20,000
Tax on Interest-₹6,240
Absolute Net Return
98.85%

Capital gain exempt for an individual who held the SGB from original issue to final maturity; interest remains taxable.

Physical / Digital Gold

Net Maturity Value₹1,69,341
Gold Value Purchased₹97,087
Purchase GST (3%)-₹2,913
Capital Gains Tax -₹10,361
Total Interest Earned₹0
Tax on Interest₹0
Absolute Net Return
69.34%

Long-term after more than 24 months: 12.5% plus 4% cess. This retail estimate includes non-creditable purchase GST in acquisition cost.

TY 2026–27 estimate under the Income-tax Act, 2025. Taxes include 4% cess but exclude surcharge and loss set-off. SGB interest and gold CAGR are projected assumptions; SGB cash flows stop at the 8-year maturity. Physical/digital gold uses a 3% purchase-GST assumption on the pre-GST transaction value, backed out of the entered cash outlay. It excludes dealer spreads, making, storage and platform charges. CBIC GST rate schedule.

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Frequently Asked Questions (FAQs)

For Tax Year 2026-27, Section 70(1)(x) excludes an individual’s capital gain only when the SGB was subscribed to in the original issue and is held until its final maturity. RBI premature redemption and an exchange or off-market sale do not satisfy that final-maturity condition under the current provision.

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