Home -> Articles

Article

Best ways to use NPS to save tax

NPS is the one investment with tax breaks you can't get anywhere else — and one of the very few deductions that still works in the new regime. Here's how to use it well.

Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-15

Jump to a section
  1. 1. Claim the extra Rs 50,000 under 80CCD(1B)
  2. 2. Route employer NPS through 80CCD(2) — it survives the new regime
  3. 3. Don't double-count your own contribution
  4. 4. Treat it as a retirement product, not a short-term play
  5. 5. Pick your contribution to fit, then automate
  6. Common questions

Quick answer

The National Pension System offers deductions no other product does — the extra Rs 50,000 under 80CCD(1B) and employer NPS under 80CCD(2) that even survives the new regime.

1. Claim the extra Rs 50,000 under 80CCD(1B)

This is NPS's headline benefit: a deduction of up to Rs 50,000 that sits on top of the Rs 1,50,000 under 80C, in the old regime. No other product gives you this additional slice, so if you've already filled 80C, your own NPS contribution is the natural next step.

2. Route employer NPS through 80CCD(2) — it survives the new regime

If your employer contributes to your NPS, you get a deduction of up to 14% of salary (basic + DA) under 80CCD(2) — and crucially, this works even in the new regime (it's 10% in the old). Restructuring part of your CTC into employer-NPS can cut tax without changing take-home much. Ask HR if it's available.

3. Don't double-count your own contribution

Your personal NPS contribution can count under 80CCD(1) within the Rs 1,50,000 80C limit, or under the separate Rs 50,000 80CCD(1B) — but not both for the same rupee. The smart order is to use 80CCD(1B) for the extra Rs 50,000, and keep 80C for other investments.

4. Treat it as a retirement product, not a short-term play

NPS is locked until retirement, with limited partial withdrawals and rules on how much must be annuitised at the end. That long lock-in is the price of the extra deduction, so contribute amounts you won't need before retirement — don't over-allocate purely to chase the tax break.

5. Pick your contribution to fit, then automate

Decide how much NPS fits your retirement plan and cash flow, claim the Rs 50,000 under 80CCD(1B), and layer employer NPS on top if offered. Automating the contribution early in the year beats a last-minute March scramble.

Common questions

1How much tax can I save with NPS?

An extra Rs 50,000 deduction under 80CCD(1B), over and above 80C. On top of that, employer NPS under 80CCD(2) gives up to 14% of salary — and that one works even in the new regime.

2Does NPS give any benefit in the new regime?

Yes — employer NPS under 80CCD(2). Your own 80C/80CCD(1B) deductions don't apply in the new regime, but employer contribution up to 14% of salary still does.

3Can I claim both 80C and 80CCD(1B) for NPS?

Yes, but not for the same money. Use 80CCD(1B) for the extra Rs 50,000 and keep the Rs 1,50,000 80C limit for other investments; the same contribution can't be claimed twice.

Want to size your NPS contribution for both tax and retirement? Write to the firm.