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PPF vs EPF vs NPS: picking the right mix

Three tax-advantaged accounts, three different trade-offs.

MI
Meera Iyer
October 14, 2025 · 7 min read
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PPF, EPF, and NPS get lumped together as “retirement savings”, but they don’t compete for the same decision. One is mandatory the moment you’re salaried, one is a government-declared rate anyone can open voluntarily, and one has no guaranteed return at all.

Three different guarantees

AccountWho it’s forReturn
PPFAnyone, entirely voluntary7.1% — declared by the government every quarter, fully guaranteed
EPFMandatory for most salaried employees8.25% — declared by EPFO annually, guaranteed
NPSAnyone, entirely voluntaryMarket-linked — no guarantee, depends on your chosen equity/debt mix

PPF caps contributions at ₹1,50,000 a year with a 15-year lock-in and is fully tax-free at maturity. EPF contributions are tied to your basic salary (12% from you, 12% from your employer, with a slice of the employer’s share diverted into a separate pension scheme). NPS lets you choose your own equity-to-debt split, but only 60% of the final corpus is tax-free — the rest must go into a mandatory annuity that pays you a taxable pension.

Worked example

₹1,00,000 held for 15 years grows to ₹2,79,796 at PPF’s guaranteed 7.1%, ₹3,28,412 at EPF’s guaranteed 8.25%, and (at an assumed 10% return — not guaranteed) ₹4,17,725 in NPS. The ranking isn’t really about which account is “best” — it’s the price of moving up the risk ladder from a government-guaranteed rate to a market-linked one.

What the same money looks like in each

Tip

For most salaried employees, EPF isn’t really a choice — it’s already happening automatically every month. The real 3-way decision is usually just “PPF vs. NPS” for whatever additional voluntary savings you want to set aside beyond EPF.

PPF Calculator

Project your Public Provident Fund maturity value across the lock-in.

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NPS Calculator

Project your National Pension System corpus and expected annuity.

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How to actually mix them

A reasonable starting framework: let EPF run as your automatic, mandatory base if you’re salaried — there’s no decision to make there beyond an optional voluntary top-up. Use PPF as the safe, guaranteed anchor for money you’re genuinely comfortable locking away for 15 years. Consider NPS mainly for its extra Section 80CCD(1B) deduction — ₹50,000 over and above the regular 80C cap — and only if you’re comfortable with market-linked risk and the mandatory annuity requirement at exit.

The exact numbers depend on your own contribution amount and time horizon — the EPF Calculator projects your automatic corpus, while the two calculators below let you compare the voluntary options directly.

Try it yourself
PPF Calculator
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All figures are indicative and for educational purposes only — not financial advice.

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