Rates and limits
The numbers people look up most, in one place. Each one is used by our calculators and has its official source next to it.
Small savings schemes, Oct–Dec 2026
Ministry of Finance / India Post rate table, checked 7 Oct 2026. Rates are fixed every quarter.
Rate table with official sources
| Scheme | Rate a year | Official source for the rules | Rate checked on |
|---|---|---|---|
| Public Provident Fund (PPF) | 7.1% | The Gazette of India — G.S.R. 915(E), 12 December 2019: Public Provident Fund Scheme, 2019 | |
| Sukanya Samriddhi Account | 8.2% | The Gazette of India — G.S.R. 914(E), 12 December 2019: Sukanya Samriddhi Account Scheme, 2019 | |
| Senior Citizens Savings Scheme (SCSS) | 8.2% | The Gazette of India — G.S.R. 916(E), 12 December 2019: Senior Citizens' Savings Scheme, 2019 | |
| National Savings Certificate (NSC) | 7.7% | The Gazette of India — G.S.R. 919(E), 12 December 2019: National Savings Certificates (VIII Issue) Scheme, 2019 | |
| Kisan Vikas Patra (KVP) | 7.5% | The Gazette of India — G.S.R. 920(E), 12 December 2019: Kisan Vikas Patra Scheme, 2019 | |
| Post Office Monthly Income Scheme (MIS) | 7.4% | The Gazette of India — G.S.R. 917(E), 12 December 2019: National Savings (Monthly Income Account) Scheme, 2019 | |
| Post Office Recurring Deposit | 6.7% | The Gazette of India — G.S.R. 918(E), 12 December 2019: National Savings Recurring Deposit Scheme, 2019 |
The rate for each quarter comes from the India Post rate table: nsiindia.gov.in. We change the “checked on” date only when we have looked at the table again.
Rate changes, quarter by quarter
| Quarter | PPF | Sukanya | SCSS | NSC | Checked |
|---|---|---|---|---|---|
| Oct–Dec 2026 | 7.1% | 8.2% | 8.2% | 7.7% | 7 Oct 2026 |
Our record starts with Oct–Dec 2026. A quarter is added when the new rates are announced, and an older quarter only after it has been checked against the rate table of that time, so this list grows from here and has no guessed rows.
Download the rate history as a CSV file (one row per scheme and quarter, with the date it was checked)
Income tax slabs, 2026-27
Income-tax Act, 2025 s.202 (new regime) and Finance Act 2026, First Schedule (old regime, below 60 years). Checked 8 Oct 2026.
| Income | Tax rate |
|---|---|
| Up to ₹4,00,000 | 0% |
| ₹4,00,001 to ₹8,00,000 | 5% |
| ₹8,00,001 to ₹12,00,000 | 10% |
| ₹12,00,001 to ₹16,00,000 | 15% |
| ₹16,00,001 to ₹20,00,000 | 20% |
| ₹20,00,001 to ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
| Income | Tax rate |
|---|---|
| Up to ₹2,50,000 | 0% |
| ₹2,50,001 to ₹5,00,000 | 5% |
| ₹5,00,001 to ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Key limits
| What | Limit | Source |
|---|---|---|
| Standard deduction on salary, new regime | ₹75,000 | Act s.19(1) |
| Standard deduction on salary, old regime | ₹50,000 | Act s.19(1) |
| No tax up to this income, new regime (rebate) | ₹12,00,000 | Act s.156(2) |
| No tax up to this income, old regime (rebate) | ₹5,00,000 | Act s.156(1) |
| Section 123 (old 80C): PPF, EPF, ELSS, tuition… | ₹1,50,000 | Act s.123, old regime |
| Own NPS, extra over section 123 | ₹50,000 | Act s.124(3), old regime |
| Home loan interest, house you live in | ₹2,00,000 | Act s.22(2), old regime |
| Health insurance, self and family | ₹25,000 (senior ₹50,000) | Act s.126, old regime |
| Interest on deposits | ₹10,000 (senior ₹50,000) | Act s.153, old regime |
| Health and education cess | 4% of tax | Finance Act 2026, s.3(15) |
| EPF interest rate, 2025-26 | 8.25% | EPFO, ratified June 2026 |
| EPF wage ceiling (from 17 Sep 2026) | ₹25,000 | EPF Scheme 2026 |
| PPF and Sukanya deposit, per year | ₹500 to ₹1,50,000 | PPF / SSA Scheme 2019 |
| GST rates | 5% daily needs, many foods, medicines; 18% most goods and services; 40% luxury and sin goods; 3% gold, silver, jewellery | Notification 9/2025-CT (Rate), from 22 Sep 2025 |
| Home loan: most a bank can lend (of the house value) | 90% for loans up to ₹30,00,000, 80% up to ₹75,00,000, 75% above | RBI housing finance rules |
| SCSS deposit limit | ₹30,00,000 | SCSS 2019 as amended 2023 |
| Post Office MIS limit (single / joint) | ₹9,00,000 / ₹15,00,000 | MIS 2019 as amended 2023 |
EPF figures checked 9 Oct 2026.