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REITs in India 2026: List, Returns, Taxation & How to Invest

Real Estate Investment Trusts (REITs) have emerged as one of the most attractive investment options for Indian investors who want regular income along with long-term wealth creation—without the hassle of buying physical property. As we move into 2026, REITs in India are gaining wider acceptance due to stable cash flows, transparency, and SEBI regulation.

This detailed guide covers everything you need to know about REITs in India—their meaning, latest list, returns, taxation rules, risks, and a step-by-step guide on how to invest.

What are REITs?

REITs (Real Estate Investment Trusts) are investment vehicles that own, operate, or finance income-generating real estate assets such as office parks, malls, and commercial buildings. Instead of purchasing property directly, investors can buy units of a REIT and earn income from rent and capital appreciation.

How REITs Work

  • REITs pool money from multiple investors
  • Funds are invested in completed, rent-yielding commercial properties
  • Rental income is distributed to unit holders as dividends
  • REIT units are listed and traded on stock exchanges

REITs vs Physical Real Estate

FactorREITsPhysical Property
Investment SizeLowVery High
LiquidityHighLow
ManagementProfessionalSelf-managed
TransparencyHigh (SEBI-regulated)Limited

Why REITs Are Gaining Popularity in India

REITs are gaining strong traction in India as investors look for alternatives to traditional real estate and low-yield fixed-income products. They offer an easy way to participate in premium commercial real estate with better transparency and flexibility.

Reasons Behind the Rising Popularity of REITs

  • High Cost of Physical Property: Rapidly rising real estate prices in metro cities have made direct property investment unaffordable for many investors.
  • Stable & Predictable Income: REITs generate rental income from long-term leases with corporates, providing relatively stable cash flows.
  • Strong SEBI Regulation: Mandatory disclosures, regular audits, and governance standards improve trust and credibility.
  • Easy Liquidity: Unlike physical real estate, REIT units can be sold instantly on stock exchanges.
  • Low Minimum Investment: Investors can start with a few thousand rupees instead of crores required for property purchases.
  • Professional Asset Management: Managed by experienced global real estate developers, reducing operational risk.
  • Growth in Commercial Real Estate: Expansion of IT parks, global capability centers (GCCs), retail malls, and co-working spaces supports long-term demand.

Because of these advantages, REITs are increasingly seen as a modern, income-generating asset class suitable for Indian retail investors.

History of REITs in India

SEBI introduced REIT regulations in 2014, but the first Indian REIT was launched only in 2019. Since then, the Indian REIT market has grown steadily, supported by demand for commercial office spaces and foreign institutional investment.

Key milestones:

  • 2014: SEBI issues REIT guidelines
  • 2019: Embassy Office Parks REIT listed
  • 2020–2025: Entry of global players and diversification
  • 2026: REITs recognized as a mainstream income asset

List of REITs in India (2026)

Below is the updated list of major REITs available for Indian investors:

REIT NameAsset TypeDividend Yield (Approx.)Key Cities
Embassy Office Parks REITOffice6–7%Bengaluru, Mumbai
Mindspace Business Parks REITOffice6–7%Mumbai, Hyderabad
Brookfield India Real Estate TrustOffice6–8%NCR, Mumbai
Nexus Select TrustRetail (Malls)5–6%Pan-India

(Yields are indicative and may change)

Returns from REITs in India

REIT returns come from two components:

1. Dividend / Distribution Income

Most Indian REITs distribute 90% or more of their net distributable cash flows, providing regular income.

2. Capital Appreciation

As property values increase and occupancy improves, REIT unit prices may rise over time.

REIT Returns vs Other Investments

InvestmentAverage Annual Return
Fixed Deposit5–7%
REITs8–12%
Equity Mutual Funds10–14%

REITs offer a balanced mix of income stability and moderate growth.

Taxation of REITs in India (2026)

Understanding taxation is crucial before investing in REITs.

Tax on Dividend Income

  • Dividend income is taxable as per the investor’s income tax slab

Tax on Interest Income

  • Interest distributed by REITs is also taxed at slab rates

Capital Gains Tax

  • Short-Term Capital Gains (STCG): If units are sold within 36 months, taxed at slab rate
  • Long-Term Capital Gains (LTCG): After 36 months, taxed at 10% (without indexation)

TDS may apply for certain distributions.

How to Invest in REITs in India

Investing in REITs is simple and similar to buying shares.

Step-by-Step Process

  1. Open a Demat and trading account
  2. Search for listed REITs on NSE or BSE
  3. Analyze financials, occupancy, and yield
  4. Buy REIT units like normal stocks

Minimum Investment

  • Price of one REIT unit generally ranges between ₹250–₹350

Advantages of Investing in REITs

  • Regular income through distributions
  • Low entry barrier compared to property
  • Professional management
  • Portfolio diversification
  • Hedge against inflation

Risks & Disadvantages of REITs

  • Interest rate sensitivity
  • Market volatility
  • Dependency on rental income
  • Sector concentration risk

REITs are not risk-free and should be aligned with your risk profile.

REITs vs Mutual Funds vs ETFs

FeatureREITsMutual FundsETFs
IncomeHighMediumLow
RiskMediumMedium–HighMedium
LiquidityHighHighHigh

REITs suit investors looking for income-focused assets.

Who Should Invest in REITs?

REITs are suitable for:

  • Income-seeking investors
  • Retirees looking for cash flow
  • Investors wanting real estate exposure
  • Long-term diversified portfolios

Are REITs Safe in India?

Indian REITs are regulated by SEBI and follow strict disclosure norms. Asset quality, tenant diversification, and professional management add to their safety, though market risks still exist.

Future of REITs in India (2026 & Beyond)

With growing demand for office spaces, data centers, and retail hubs, REITs are expected to expand into new asset classes. Rising urbanization and foreign investment support a positive long-term outlook.

Final Verdict – Should You Invest in REITs in 2026?

REITs in India offer a unique combination of stable income, diversification, and liquidity. While they may not deliver explosive growth like equities, they are an excellent addition for investors seeking predictable returns and real estate exposure.

If you are looking for passive income with moderate risk in 2026, REITs deserve a place in your portfolio.

Disclaimer: This article is for educational purposes only. Please consult a financial advisor before investing.

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