Yes, SMEs whose shares are listed and traded under the SME segment on the BSE or NSE will have many capital gain tax advantages. The short-term and long-term capital gain tax rates on listed and non-listed SMEs are as follows;
Rate of capital gain tax on SMEs
| Listed SMEs on BSE and NSE | Non-listed SMEs | |
|---|---|---|
| Short-term capital gain | 15% | Upto 30% (Depending upon the tax payer’s income tax slab rate) |
| Long-term capital gain | Nil subject to STT | 20% |