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NPS Tier-I Status

Back to Pension Calculator
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₹0 ₹10Cr
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Tier-I Rules Apply

This calculator enforces the strict withdrawal constraints applicable to Tier-I accounts according to the updated 2026 rules. Tier-II accounts have unrestricted withdrawals at any time and are fully taxable based on income slabs.

Withdrawal Eligibility Map

Not Eligible

Normal Exit (Retirement)

Requires Age >= 60 and minimum 15 years.

Max Tax-Free Lump Sum

₹0

Mandatory Annuity

₹0

Not Eligible

Premature Exit

Before age 60 (or missing 15 yr requirement). Minimum 5 years required.

Max Tax-Free Lump Sum

₹0

Mandatory Annuity

₹0

Not Eligible

Partial Withdrawal

Maximum 25% of your own contributions. Requires 3 years.

Tax-Free Amount Allowed

₹0

Permitted 4 times in a lifetime, with a 4-year gap rule (waived for medical emergencies).

Loan against NPS

Available up to 25% of own contributions as collateral.

₹0

NPS 2026 Withdrawal Guidelines

How to Use This Calculator

  1. Select Your Sector: Choose whether you are a Government sector employee or a Non-Government (Private/Corporate) subscriber. This impacts your normal exit max tax-free lump sum caps.
  2. Enter Your Age: The calculator instantly routes you to Premature Exit rules if you are under 60, or Normal Exit rules if you are 60+.
  3. Input Years Completed: Enter the total number of years you've been subscribed. This is the main gatekeeper: 3 years for Partial, 5 years for Premature, and 15 years for Normal Exits.
  4. Total NPS Corpus: Provide the total current valuation of your Tier-I account.
  5. Your Own Contribution: Provide the sum of only *your* personal contributions (excluding employer match and market growth). This explicitly governs your Partial Withdrawal limits (max 25%).
  6. Analyze Eligibility: The panel dynamically updates. Cards marked Not Eligible mean you do not meet the statutory criteria yet. Eligible cards will break down your exact lump sum and annuity mapping limits.

The National Pension System (NPS) withdrawal rules for Tier-I accounts were rigorously updated heading into 2026. Understanding these constraints is vital to optimizing your tax exemptions under Section 10(12A) and Section 10(12B).

1. Normal Exit (Retirement at 60)

  • Minimum requirement: 15 years of continuous subscription.
  • Non-Government Corpus > ₹12 Lakh: Withdraw up to 80% as a lump sum (with 60% being tax-free and 20% being taxable). 20% must be used to purchase an annuity.
  • Non-Government Corpus ₹8 Lakh – ₹12 Lakh: Withdraw up to ₹6 Lakh tax-free. Balance is placed in Annuity or SUR (Systematic Unit Redemption).
  • Government Corpus > ₹8 Lakh: Capped at 60% tax-free lump sum out, 40% mandatory annuity.
  • Small corpus (≤ ₹8 Lakh): The entire 100% corpus can be withdrawn as a tax-free lump sum regardless of sector.

2. Premature Exit (Before 60)

  • Requires a minimum of 5 years of subscription.
  • Corpus > ₹2.5 Lakh: Only a maximum 20% tax-free lump sum is allowed; a staggering 80% must be utilized for annuity mapping.
  • Corpus ≤ ₹2.5 Lakh: Entire 100% can be remitted as a tax-free lump sum.

3. Partial Withdrawals (During Service)

  • Requires a minimum of 3 years of subscription.
  • Only up to 25% of the subscriber's own contributions (excluding employer matching and market growth) is allowed.
  • Limited to specific life events: children's education/marriage, first house purchase, critical illnesses, or starting a venture.
  • Permitted maximum 4 times during the entire tenure with a 4-year gap (waived for critical medical emergencies). Always 100% tax-free.