REITs & InvITs
A slice of Grade-A offices or infrastructure, without the ₹5 crore ticket or the tenant calls. Rent arrives quarterly. The units trade on the exchange like a share.
Listed trusts that own rent-earning real estate, or infrastructure like roads, power lines and towers. They must pay out at least 90% of net cashflow to unit-holders. Real-asset income with stock-market liquidity.
By Yash Jhaveri, Founder & CEO, Beyond
Beyond · JSL Wealth Management · Vadodara · ARN XXXXX
Last reviewed September 2026 · Regulatory position as at September 2026
The job it does
- Regular income backed by physical assets
- Property exposure without betting on one building
- Rental escalations that track inflation
Why people use it
- Quarterly payouts with exchange liquidity
- SEBI-regulated, independently valued portfolios
- Far more diversified than one flat or shop
What can go wrong
- Unit prices move with markets and interest rates
- Occupancy and rental cycles affect payouts
- Payout mix, and its tax — varies trust to trust
Quick answers
What is the minimum investment in REITs & InvITs?
One unit (a few hundred ₹). Typical horizon 3–5+ yrs; liquidity Exchange-traded.
How is a REITs & InvIT taxed?
Distributions taxed component-wise — interest and rental at slab, some components exempt or as capital return. Units: STCG 20% under 12 months, LTCG 12.5% beyond.
What can go wrong with REITs & InvITs?
Unit prices move with markets and interest rates. Occupancy and rental cycles affect payouts. Payout mix, and its tax — varies trust to trust.
Can an NRI invest in REITs & InvITs?
Fully open to NRIs on-exchange; TDS applies on distributions.
Does REITs & InvITs belong in your architecture?
Seven questions narrow thirteen structures to a shortlist.
Education, not advice. We may earn referral fees when you invest through us. Full disclosures