Tax & Finance

NSC — National Savings Certificate 2026 Guide (Interest Rate, Tax & How to Buy)

National Savings Certificate (NSC) 2026: current interest rate 7.7%, how to buy at post office, 5-year lock-in, tax benefit under 80C, maturity calculation guide.

CitizenNest Editorial Team7 min read
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Disclaimer: This is an independent informational guide. We are NOT affiliated with any government body. Always verify on official websites.

NSC — National Savings Certificate 2026 — Complete Guide

NSC (National Savings Certificate) is a government savings scheme sold at post offices. It offers 7.7% annual interest (Q1 2026-27), with a 5-year lock-in and Section 80C tax benefit. Safe, guaranteed returns, and accessible to all income groups.


NSC — Key Features

Feature Details
Interest Rate 7.7% per annum (Q1 2026-27)
Interest compounding Annually (not paid out — reinvested)
Minimum investment ₹1,000
Maximum investment No upper limit
Lock-in period 5 years (fixed tenure)
Available at All post offices + some designated banks
Section 80C āœ… Investment qualifies up to ₹1.5 lakh
Tax on interest Interest is taxable but auto-reinvested (deemed income each year)

NSC Interest Rate History

Period Rate
Q1 2026-27 7.7%
2023-24 7.7%
2022-23 6.8%
2020-22 6.8%

NSC Maturity Calculator

Investment ₹1,00,000 at 7.7% for 5 years (annually compounded):

Year Opening Balance Interest @ 7.7% Closing Balance
Year 1 ₹1,00,000 ₹7,700 ₹1,07,700
Year 2 ₹1,07,700 ₹8,293 ₹1,15,993
Year 3 ₹1,15,993 ₹8,932 ₹1,24,925
Year 4 ₹1,24,925 ₹9,619 ₹1,34,544
Year 5 ₹1,34,544 ₹10,360 ₹1,44,904

₹1 lakh invested → ₹1,44,904 at maturity (5 years)


Section 80C Tax Benefit

Year NSC Interest (Deemed Reinvestment) 80C Deduction
Year 1 ₹7,700 ₹7,700 (eligible as deemed investment)
Year 2 ₹8,293 ₹8,293 (same)
Year 3–4 Same pattern Same
Year 5 (maturity year) Interest not reinvested — received NOT eligible for 80C

Key tax rule for NSC:

  • Initial investment: Qualifies for 80C (₹1.5 lakh limit)
  • Annual interest: Also qualifies for 80C as "deemed reinvestment" for years 1–4
  • Year 5 interest: Taxable as income (no 80C benefit for maturity year interest)
  • Overall: NSC is more tax-efficient than FD (interest effectively deferred + partially 80C-eligible)

How to Buy NSC

At Post Office:

  1. Visit any post office
  2. Fill NSC Application Form
  3. Submit:
    • PAN card (mandatory for ₹50,000+)
    • Aadhaar (identity + address)
    • Passport photo
    • Initial payment (cash/cheque)
  4. NSC certificate issued same day
  5. Store safely — NSC certificate needed at maturity

Online via India Post Payments Bank (IPPB):

  1. IPPB mobile app → "Investments" → "NSC"
  2. Enter amount → OTP
  3. NSC digitally issued in account
  4. No physical certificate needed (held in electronic form)

NSC vs PPF vs FD — Quick Comparison

Feature NSC PPF Bank FD (5-yr tax saving)
Rate 7.7% 7.1% 7.0–7.5%
Lock-in 5 years 15 years 5 years
80C benefit āœ… āœ… āœ…
Tax at maturity Interest taxable Fully tax-free Interest taxable
Premature closure Not allowed (only on death/court order) After 7 years (partial) With penalty
Loan against āœ… Available āœ… After 3 years Generally not

Loan Against NSC

NSC certificates can be pledged as collateral for bank loans:

  • Banks accept NSC as security (usually 80–90% of face value)
  • Lower interest rate vs unsecured loans
  • NSC surrendered only if loan defaults (otherwise, loan repaid and NSC matures normally)

Frequently Asked Questions

NSC — I lost the certificate. How to claim maturity? Visit the post office where NSC was purchased. Give: Application for duplicate NSC + affidavit (notarized) + Aadhaar. Duplicate certificate issued within 15 days. Then redeem at maturity.

NSC premature withdrawal — is it possible? Generally not allowed before 5 years. Exceptions: (1) Death of holder, (2) Forfeiture by court/pledgee, (3) Some legacy cases. No voluntary premature withdrawal like FDs.

NSC or PPF — which is better for tax saving? PPF is tax-free at maturity (EEE). NSC interest is taxable at maturity. For long-term (15+ years): PPF wins on post-tax returns. For 5-year horizon: NSC is better (shorter lock-in + decent rate). If you need both 80C + 15-year wealth creation: PPF. For 5-year: NSC.

Can I buy NSC in my child's name? Yes — NSC can be bought in the name of a minor by a guardian. The 80C benefit goes to the person who made the purchase (guardian/parent), not the minor.

NSC — maximum investment? Is there a limit? No upper limit on NSC investment. But 80C benefit is only on first ₹1.5 lakh per year. You can invest ₹10 lakh in NSC, but only ₹1.5 lakh qualifies for 80C deduction.

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