HDFC Bank has announced its first-ever bonus issue of shares in a 1:1 ratio, meaning shareholders will receive one bonus share for every existing share they hold. The record date for the bonus issue is August 27, 2025.
Along with the bonus issue, the bank announced a special interim dividend of ₹5 per equity share for the 2025-26 financial year. The record date for the dividend is July 25, 2025, with payment scheduled for August 11, 2025.
These announcements were made alongside the release of the bank’s Q1FY26 results. HDFC Bank reported a net profit of ₹18,155 crore for the quarter ending June 30, 2025, marking a 12% year-over-year increase. Total interest income for the quarter increased by 6% year-on-year. The bank’s core net interest margin (NIM) on total assets was 3.35%.Â

Shareholders must purchase the stock before the respective ex-dates to qualify. While the bonus shares are tax-free at issue, they are subject to capital gains tax when sold. The dividend is taxable in the investor’s hands as per their income tax slab, with TDS applicable above ₹5,000. These actions reward long-term investors and are aimed at enhancing liquidity and retail participation in the stock.

Some Points About Bonus Issue & Special Interim Dividend :
Bonus Issue (1:1)
- Ratio: 1 bonus share for every 1 share held.
- Record Date: August 27, 2025.
- Ex-Date: August 26, 2025.
- Credit of Bonus Shares: By September 18, 2025.
Special Interim Dividend
- Amount: ₹5 per equity share.
- Record Date: July 25, 2025.
- Ex-Date: July 24, 2025.
- Payment Date: August 11, 2025.
- Taxation: Taxable under personal income tax; TDS applies if dividend > ₹5,000.

Some additional note that you have to know about this :
- Bonus shares have zero cost of acquisition; taxable on future sale.
- Dividend and bonus announcements followed strong Q1 FY26 results.
- Improves shareholder value and market participation.