Your PPF Contribution

Maturity Value (Tax-Free)

Maturity Value
₹40,68,209
After 15 years
Total Invested₹22,50,000
Total Interest Earned (Tax-Free)₹18,18,209
Annual Tax Saved (at your slab)₹46,800
Total Tax Saved Over Tenure₹7,02,000
Effective Net Cost (Invested − Tax Saved)₹15,48,000
Effective CAGR on Net Cost~6.6% CAGR
Year-wise Corpus
Invested vs Interest

Post Office PPF — Same Scheme, Familiar Channel

Public Provident Fund (PPF) is a small savings scheme of the Government of India that can be operated through either the post office or designated banks. The Post Office PPF version has identical rules, interest rates, and tax benefits as the bank PPF — the only difference is where you maintain your account and how you transact. India Post operates one of the largest PPF networks in the country.

Why Choose Post Office Over Bank PPF

  • Wider reach: 1.5+ lakh post offices vs ~50,000 PSU bank branches
  • Rural access: Sub-post offices in villages where banks may not have branches
  • Familiar trust: Older generation often prefers post office savings tradition
  • Easy transfer: You can transfer your post office PPF to a bank PPF later (or vice versa) without breaking continuity
  • No minimum balance hassles: No demand for keeping balance in linked savings account

PPF Features (Post Office or Bank — Same Rules)

Current Rate (Q1 FY 2025-26)7.1% p.a. (compounded annually)
Tenure15 years (extendable in 5-year blocks, indefinitely)
Minimum Annual Deposit₹500
Maximum Annual Deposit₹1,50,000
Deposit FrequencyLumpsum or in any number of instalments per FY
Tax BenefitEEE — Exempt at deposit (80C), Exempt during accrual, Exempt at withdrawal
Loan FacilityFrom Year 3 to Year 6 (up to 25% of balance at end of 2nd preceding year)
Partial WithdrawalFrom Year 7 (up to 50% of balance at end of 4th preceding year)
Premature ClosureFrom Year 5 onwards (specific medical/education reasons)
EligibilityResident Indians only; one account per individual
Minor AccountOne per minor by parent/guardian

Interest Rate History — PPF

PeriodRate (%)
Q1 FY 2025-26 (current)7.1
FY 2020-21 onwards7.1 (unchanged for ~5 years)
FY 2019-207.9 – 7.6
FY 2018-197.6 – 8.0
FY 2015-168.7
FY 2011-128.6
FY 2000-0111.0

PPF rates are reviewed quarterly by Ministry of Finance. The 7.1% rate has remained unchanged since April 2020 — the longest stretch without revision in PPF history.

How PPF Interest is Calculated

PPF interest is calculated on the LOWEST balance between the 5th and last day of each calendar month. So depositing BEFORE the 5th of any month earns you interest for that month; depositing AFTER the 5th means you lose a month’s interest on that deposit.

The 5th-of-Month Trick

  • Best: Deposit ₹1,50,000 lumpsum BEFORE 5 April every year — maximum interest for full 12 months
  • Good: Monthly ₹12,500 deposit by 5th of each month
  • Suboptimal: Deposit ₹1,50,000 lumpsum on 31 March — earns interest only from April
  • Worst: Deposit ₹1,50,000 on 10 March — earns interest only from April; the 5-day delay costs you almost a year’s interest on that deposit

Tax Benefits — Triple Exempt (EEE)

StageTreatmentLimit
InvestmentSection 80C deduction₹1,50,000/year (combined with other 80C)
Interest AccrualFully ExemptNo taxation while interest accumulates
Maturity WithdrawalFully ExemptEntire maturity amount (principal + interest) is tax-free

For a 30% slab investor: Annual tax saving = ₹46,800 (₹45,000 + 4% cess) on ₹1.5L PPF deposit. Over 15 years, total tax saving = ₹7,02,000. This is in addition to the 7.1% interest earned tax-free.

PPF vs Other 80C + Long-Term Options

OptionReturnsLock-inRiskTax on Maturity
PPF7.1% fixed15 yrsZero (govt)Tax-free
EPF (Employee)8.25%Till retirementZero (govt)Tax-free (after 5 yrs continuous)
SSY (girl child)8.2%21 yrsZeroTax-free
NPS Tier-I9-11% (market)Till 60Moderate60% tax-free, 40% annuity (taxable)
ELSS Mutual Fund12-15% (market)3 yrsHighLTCG 12.5% above ₹1.25L/yr
NSC (5-yr)7.7%5 yrsZeroInterest taxable

Worked Example — Annual ₹1.5L for 15 Years

Annual Deposit₹1,50,000
Tenure15 years (no extension)
Interest Rate7.1% (assuming constant)
Total Invested₹22,50,000
Interest Earned (Tax-Free)₹18,18,209
Maturity Value₹40,68,209
Tax Saved Annually (30% slab)₹46,800
Total Tax Saved (15 yrs)₹7,02,000
Effective CAGR (with tax savings)~10.5%

This is why PPF outperforms most “safer” alternatives despite the apparently modest 7.1% headline rate — the EEE tax treatment compounds the benefit significantly for high-tax-bracket investors.

Loan and Partial Withdrawal Rules

Loan Facility (Year 3 to Year 6)

  • Available from beginning of 3rd financial year to end of 6th financial year
  • Maximum loan: 25% of balance at the end of 2nd preceding year
  • Interest: 1% above PPF rate (effective ~8.1% currently)
  • Tenure: Maximum 36 months from withdrawal date
  • Default: Interest charged at 6% above PPF rate (rare in practice)

Partial Withdrawal (Year 7 onwards)

  • Available from beginning of 7th financial year
  • One withdrawal per financial year
  • Maximum: LOWER of (a) 50% of balance at end of 4th preceding year OR (b) 50% of balance at end of preceding year
  • No tax on withdrawn amount (it’s EEE)

Premature Closure (after 5 years)

  • Allowed only for: serious illness (self/spouse/dependent), higher education, change of residency to NRI
  • Penalty: Interest reduced by 1% (effectively credited at PPF rate minus 1% for the period from opening)
  • Apply with Form 5 + relevant supporting documents

Frequently Asked Questions

What’s the difference between Post Office PPF and Bank PPF?

Functionally identical — same interest rate, same tax benefits, same rules, same statutory framework. Difference is only operational: where you maintain the account, how you deposit (cash at PO; net banking at bank), and convenience of access. You can transfer from one to the other anytime without breaking continuity or losing interest.

Can I have one PPF in Post Office and another in Bank?

No — one PPF account per person in India (across all institutions). If you accidentally open two, the second one is closed and only principal returned without interest. Always check before opening.

How do I transfer PPF from Post Office to a bank?

Apply at the receiving bank with Form SB-10(B), self-attested PPF passbook, ID/address proof, recent photo. The receiving bank coordinates with India Post for the transfer. Takes 2-4 weeks. PPF continues seamlessly; deposit dates, interest, tenure — all preserved.

Can NRIs continue an existing PPF account?

NRIs cannot OPEN new PPF accounts, but EXISTING PPF accounts opened while resident can be continued till maturity. No deposits allowed once you become NRI; only existing balance earns interest. On maturity, no extension allowed — must close.

Can I deposit more than ₹1.5 lakh in PPF in a year?

No. The ₹1.5 lakh annual cap is statutory (per PPF Scheme 2019). Excess deposits don’t earn interest and are returned without interest at maturity. Bank/PO systems usually reject deposits exceeding the cap.

What if I miss depositing in a year?

Account becomes inactive (“dormant”). To revive, pay ₹50 default fee per missed year + minimum ₹500 for each missed year. So 2 years missed = ₹100 + ₹1,000 = ₹1,100 minimum to revive.

Can a minor have a PPF account?

Yes — one PPF in minor’s name operated by parent/guardian. Combined cap of ₹1.5L applies across minor’s account + parent’s account (i.e., you can’t deposit ₹1.5L each — total cap is ₹1.5L for the family unit per FY).

How do I extend PPF after 15 years?

Apply within 1 year of maturity:

  • Without contributions: Just inform; account continues earning interest; one withdrawal per year allowed.
  • With contributions: Submit Form 4; can continue depositing up to ₹1.5L/year for next 5 years; 60% withdrawal allowed in 5-year block.

Extensions are in 5-year blocks, indefinitely. Many investors continue PPF for 25-35 years for compounding.

Is PPF available under New Tax Regime?

You can invest in PPF in any regime, but Section 80C deduction is only available under Old Regime. Under New Regime, PPF interest is still tax-free at withdrawal — but you lose the upfront deduction. Most investors choose Old Regime if they have substantial 80C investments like PPF.

Can I attach PPF as security for a loan from a bank?

Yes — banks accept PPF passbook as collateral for personal/home loans. The PPF amount itself is NOT pledged but acts as comfort. The PPF loan facility (within scheme) is separate and operates only in years 3-6.

What happens to PPF on death of holder?

Nominee submits death certificate + claim form (Form G). Entire balance is paid to nominee tax-free. If no nominee, legal heirs need succession certificate. PPF balance is exempt from estate/gift tax in India.

Can I have a PPF in joint name?

No — PPF is strictly single-holder account (unlike POMIS/SCSS). Only nomination is allowed. If you want joint operation, consider other instruments like FD or POMIS.