Section 80C Tax Saving Investments
Complete list of all eligible investments under Section 80C with returns, lock-in periods, and tax treatment. Maximum deduction: ₹1,50,000 per year.
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All Section 80C Investments — FY 2026-27
Invest up to ₹1,50,000 across these instruments. You can combine multiple investments — the aggregate deduction is capped at ₹1.5 lakh.
Market-Linked Investments
Guaranteed / Fixed Return Investments
Insurance Premiums
Employer Contributions & Other Deductions
Quick Comparison — All Section 80C Investments
Every eligible instrument side by side — returns, lock-in, how the returns are taxed, and who each option suits best.
| Investment | Returns (p.a.) | Lock-in | Tax on Returns | Risk | Best For |
|---|---|---|---|---|---|
| ELSS | 12–18%* | 3 years | 10% LTCG above ₹1L | High | Wealth creation, young investors |
| PPF | 7.1% | 15 years | Tax-free (EEE) | Nil | Long-term, risk-averse |
| NSC | 7.7% | 5 years | Taxable at maturity | Nil | Medium-term guaranteed |
| SCSS | 8.2% | 5+3 years | Taxable (TDS if >₹50K) | Nil | Senior citizens |
| Sukanya Samriddhi | 8.2% | 21 years | Tax-free (EEE) | Nil | Girl child savings |
| Tax Saver FD | 6.5–7.5% | 5 years | Fully taxable | Nil | Simple, accessible |
| EPF | 8.25% | Till retirement | Tax-free* | Nil | Salaried employees |
| NPS Tier 1 | 8–12%* | Till 60 yrs | 60% tax-free | Low-Med | Retirement, extra ₹50K via 80CCD |
| LIC / Life Insurance | 4–6% | Policy term | Mostly exempt | Low | Life cover + tax saving |
| Home Loan Principal | Saves tax | 5-yr holding | N/A | N/A | Home buyers |
* ELSS and NPS returns are market-linked historical estimates, not guaranteed. EPF interest tax-free on contributions up to ₹2.5L/year.
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How to Maximise Section 80C Benefits
The ₹1,50,000 ceiling under Section 80C is one of the most powerful tax-saving tools available to individual taxpayers under the Old Tax Regime. Here's how to make the most of it:
Step 1: Check Existing Auto-Deductions
EPF contribution (12% of basic salary) is automatically counted under 80C. Calculate how much EPF you contribute annually before making additional investments. If EPF alone crosses ₹1.5L, you may not need additional 80C investments.
Step 2: Use 80CCD(1B) for Extra ₹50,000
Section 80CCD(1B) allows an additional ₹50,000 deduction for NPS contributions over the 80C limit. This means total possible deduction = ₹1,50,000 (80C) + ₹50,000 (80CCD(1B)) = ₹2,00,000.
Section 80C vs New Regime — Key Decision
Section 80C is only available under the Old Tax Regime. If you are claiming 80C deductions of ₹1.5L, the tax saved depends on your tax bracket:
- 30% bracket: Tax saving = ₹1,50,000 × 30% × 1.04 (cess) = ₹46,800
- 20% bracket: Tax saving = ₹1,50,000 × 20% × 1.04 = ₹31,200
- 5% bracket: Tax saving = ₹1,50,000 × 5% × 1.04 = ₹7,800
Compare this benefit against the tax you save under New Regime to decide which is better for you. Use our New vs Old Tax Regime Calculator for exact comparison.
Frequently Asked Questions
How the Section 80C Investments works
4 steps, start to finish — the same order the tool follows.
- 01Browse the instrument cards grouped by market-linked, guaranteed, insurance and employer categories.
- 02Compare returns, lock-in period, tax treatment and risk in the comparison table.
- 03Enter your annual income and current 80C investment in the quick calculator.
- 04Click Calculate to see your 80C deduction, tax saved and balance left to invest.
Questions people ask
Short answers on Section 80C Investments. Tap a question to open it.
01Which 80C option has the shortest lock-in?
ELSS mutual funds have the shortest lock-in at 3 years among all Section 80C options. They are market-linked, so returns are not guaranteed.
02Which 80C investment has the best returns?
ELSS (Equity Linked Savings Scheme) mutual funds historically offer the highest returns among 80C investments (12-15% CAGR over long periods) with the shortest lock-in of 3 years. PPF offers safe returns at 7.1% (current rate) with a 15-year tenure. NSC and tax-saving FDs offer fixed returns around 6.8-7%.
03Which 80C investments are fully tax-free?
PPF, EPF and Sukanya Samriddhi Yojana enjoy EEE status, meaning the contribution, interest and maturity are all tax-free. NSC and tax saver FD interest are taxable.
04What is the lock-in period for different 80C investments?
Lock-in periods: ELSS — 3 years; NSC — 5 years; Tax-saving FD — 5 years; PPF — 15 years (partial withdrawal after 7 years); Sukanya Samriddhi — until girl turns 21 years; Life insurance — varies by policy. EPF and NPS have long-term lock-in tied to employment/retirement.
05Does EPF count under the ₹1.5L limit?
Yes. Your own 12% EPF contribution is automatically counted within the ₹1.5L Section 80C cap, so factor it in before adding fresh investments.
06Is PPF contribution deductible under 80C?
Yes. Contributions to PPF (Public Provident Fund) are deductible under Section 80C up to Rs 1.5 lakh per year. PPF enjoys EEE (Exempt-Exempt-Exempt) tax treatment: contribution is deductible, interest is tax-free, and maturity proceeds are tax-free.
07Can I claim 80C in the New Regime?
No. Section 80C is available only under the Old Tax Regime. Only the employer NPS contribution under 80CCD(2) remains deductible in the New Regime.
08Can I invest in multiple 80C instruments simultaneously?
Yes. The total deduction under 80C is capped at Rs 1.5 lakh regardless of how many instruments you invest in. You can split the Rs 1.5 lakh across EPF, PPF, ELSS, LIC, and NSC. The mix should match your risk appetite and liquidity needs.
09Can I claim 80C for children's school fees?
Yes. Tuition fees paid for up to two children's full-time education at recognised schools, colleges, or universities in India is deductible under Section 80C. Only tuition fees qualify — development fees, building fees, and transport charges do not.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.