FinanceTax Saving10 min read · 2026-04-07

PPF Calculator Guide: Returns, Lock-In, and Why It's India's Best Tax-Free Investment

PPF has been India's most trusted tax-saving investment for decades — and for good reason. A government guarantee, 7.1% tax-free returns, and EEE status make it unique. But the 15-year lock-in puts many people off. This guide explains everything: how returns are calculated, when you can access your money, and how PPF compares to alternatives.

Calculate your PPF maturity amount

Enter your annual investment and tenure for year-wise balance projections.

PPF Calculator

What is PPF?

Public Provident Fund (PPF) is a long-term savings scheme backed by the Government of India, introduced in 1968. It combines three features that are rare together: guaranteed returns, complete tax exemption, and sovereign safety (backed by the central government — zero credit risk).

You can open a PPF account at any nationalised bank, select private banks (HDFC, Axis, ICICI), or any post office. Since 2023, accounts can also be opened and operated online.

Current PPF Interest Rate

The current PPF interest rate is 7.1% per annum, applicable since April 2020. The rate is reviewed quarterly by the Ministry of Finance but has remained unchanged since then.

Historical context:

  • PPF rate has never fallen below 7% in its history
  • 20-year average: approximately 7.8–8%
  • Highest ever: 12% in the early 1990s
  • Once invested, the rate applies for the remaining tenure at whatever rate prevails each year

How PPF Interest is Calculated

PPF interest is calculated monthly on the minimum balance between the 5th and last day of each month, but credited annually on March 31.

Monthly interest = Balance × (Rate / 12)

Annual balance = Previous balance + Annual investment + Total monthly interest

Pro tip:

Deposit before the 5th of April each year (or before the 5th of each month for monthly investors) to maximise interest credit. Deposits made between the 5th and end of month lose that month's interest.

Worked Example: ₹1,50,000/year for 15 Years

YearInvestmentInterestBalance
Year 1₹1,50,000₹10,650₹1,60,650
Year 5₹1,50,000₹59,238₹9,27,274
Year 10₹1,50,000₹1,34,180₹21,58,848
Year 15₹1,50,000₹2,27,990₹40,68,209

Total invested: ₹22,50,000 · Maturity: ~₹40,68,209 · Interest earned: ~₹18,18,209 (100% tax-free)

The EEE Tax Advantage

PPF has triple tax exemption (EEE) — one of only a few instruments with this status:

E1: Exempt on Investment

Section 80C deduction up to ₹1.5 lakh per year on the amount invested

E2: Exempt on Interest

All interest earned every year is completely tax-free — no income tax, no TDS

E3: Exempt on Maturity

The entire maturity amount (principal + interest) is tax-free

Compare to FDs: interest is fully taxable every year at your slab rate. At 30% tax bracket, a 7% FD gives an effective post-tax return of only ~4.9%. PPF at 7.1% is tax-free — making it more attractive for anyone in the 20% or 30% tax bracket.

Withdrawal Rules

  • Partial Withdrawal:Allowed from Year 7 onwards. Maximum: 50% of the balance at the end of the 4th year preceding the withdrawal year. Only one withdrawal per financial year.
  • Loan Against PPF:Available from Year 3 to Year 6. Maximum: 25% of balance at end of 2nd preceding year. Must repay within 36 months. Rate: 1% above PPF rate.
  • Premature Closure:Allowed after 5 years in specific cases (medical emergency, higher education). Penalty: 1% lower interest rate for the entire holding period.
  • Extension:After 15 years, you can extend in blocks of 5 years — with or without continued contributions. Balance continues to earn interest during extension.

PPF vs FD vs ELSS vs NPS

FeaturePPFFDELSSNPS
Returns7.1% (guaranteed)6.5–8% (taxable)12–15% (variable)8–12% (variable)
RiskZeroVery LowMarket riskMarket risk
80C benefitYes5-yr FD onlyYesYes + 80CCD
Interest taxTax-freeFully taxableLTCG 10% >₹1LPartial tax
Maturity taxTax-freeN/ALTCG 10% >₹1L40% tax-free
Lock-in15 years5 years (80C)3 yearsTill age 60

ELSS returns are historical estimates — actual returns vary. NPS tax treatment simplified for clarity.

See your PPF maturity projection

Input your annual investment and see year-by-year balance growth with tax-free returns highlighted.

Use PPF Calculator

Frequently Asked Questions

Can I open a PPF account for my child?

Yes. You can open a PPF account on behalf of a minor child. However, the ₹1.5 lakh annual limit applies to the combined contributions to your own account and the minor's account — they share the 80C limit.

What happens to PPF on the account holder's death?

The account is closed and proceeds are paid to the nominee/legal heirs. The nominee gets the money tax-free. There's no penalty for premature closure due to death.

Can I have two PPF accounts?

No. Only one PPF account per individual is allowed (except as guardian for a minor). If you accidentally open two, one will be closed and no interest is paid on that account.

Is PPF better than NPS for tax saving?

For pure tax saving with zero risk: PPF wins (EEE vs NPS's EET). For retirement corpus building: NPS may be better for equity exposure. Ideally, use both — PPF for guaranteed tax-free returns, NPS for equity-linked growth.

When is the best time to invest in PPF?

Before the 5th of April (for annual lump sum) or before the 5th of each month (for monthly SIP-style). This ensures you earn interest for the full month/year.