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Free Calculator · NPS · Section 80CCD

NPS Tax Benefit Calculator

Calculate your National Pension System deductions under 80CCD(1), 80CCD(1B) and 80CCD(2), and project your retirement corpus — live, in seconds.

👔 Salary & employer type
Annual salary (Basic + DA)80CCD(2) employer limit is a % of this
EMPLOYER TYPE
💰 Your NPS contributions
Annual employee NPS contributionYour own NPS deposit — feeds 80CCD(1) & 80CCD(1B)
Annual employer NPS contributionEmployer deposit — deductible under 80CCD(2)
📊 Other 80C & tax slab
Other 80C investmentsPPF, ELSS, LIC etc. — shares the ₹1.5L cap with 80CCD(1)
YOUR INCOME-TAX SLAB (OLD REGIME)
80CCD(1) shares the ₹1.5L 80C cap; 80CCD(1B) gives an extra ₹50,000 over & above 80C; 80CCD(2) employer contribution is over & above both.

NPS deduction & tax-saving breakdown

📈 Your NPS savings plan
Monthly NPS contributionCombined employee + employer NPS per month
Years to retirementContribution period until age 60
yrs
🎯 Expected return
NPS EQUITY (TIER-I) HISTORICALLY RETURNS 10–12% P.A.
At maturity, 60% is a tax-free lump sum and 40% must buy an annuity (taxable pension). Monthly pension assumes a 6.5% annuity rate.

NPS corpus & maturity split

NPS tax benefits explained

The National Pension System (NPS) is one of the most tax-efficient retirement products in India. It offers deductions under three separate sections — 80CCD(1), 80CCD(1B) and 80CCD(2) — that together can shelter a large chunk of your salary from tax, plus a market-linked corpus that grows tax-free until retirement.

₹1.5L
80CCD(1) — employee NPS within the overall 80C cap
₹50,000
80CCD(1B) — exclusive extra deduction over & above 80C
10% / 14%
80CCD(2) — employer contribution (private / govt) of salary
60% tax-free
Lump sum at maturity; 40% buys a taxable annuity

The three 80CCD sections

Section 80CCD(1)

Your own NPS contribution, deductible up to 10% of salary (Basic + DA) for salaried employees — but it sits inside the ₹1.5 lakh 80C ceiling shared with PPF, ELSS, LIC, EPF etc. Only available in the old regime.

Section 80CCD(1B)

An exclusive additional ₹50,000 deduction for NPS, over and above the ₹1.5L 80C limit. This is the single biggest reason to hold NPS — no other product offers it. Old regime only.

Section 80CCD(2)

Deduction for your employer's NPS contribution, capped at 10% of salary for private employees and 14% for central government employees. Uniquely, this deduction is available in both the old and new tax regimes.

Maturity taxation

At 60, up to 60% of the corpus is withdrawn tax-free as a lump sum. The remaining 40% must be used to buy an annuity, and the monthly pension you receive is taxed as income in that year.

Why NPS builds a large corpus

Because contributions compound monthly at an equity-linked return of 10–12% p.a. over decades, even a modest ₹10,000/month can grow into a multi-crore corpus by retirement. Use the NPS Corpus tab above to project yours for any contribution, tenure and return assumption, and see the 60/40 tax-free lump-sum vs annuity split.

Both regimes
80CCD(2) deduction survives even in the new tax regime
Low cost
Among the cheapest retirement products by fund-management charge
Age 60
Normal exit; partial early withdrawal allowed for specified needs
Tier-I
The tax-benefit account; Tier-II is a flexible, taxable add-on
Disclaimer: NPS deductions under 80CCD(1) & 80CCD(1B) apply only in the Old Tax Regime; 80CCD(2) is available in both regimes. At maturity, 60% is a tax-free lump sum and the 40% mandatory annuity is taxable. Figures are indicative. Consult our CA for personalised NPS planning.