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Tax-saver fixed deposit explained

The tax-saver fixed deposit is the simplest 80C option for those who prefer the safety of a bank deposit, though its interest is taxed. Here's how a tax-saver FD works.

Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-13

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  1. 1. An 80C deduction with a 5-year lock-in
  2. 2. The interest is fully taxable
  3. 3. 80TTA/80TTB don't cover most FD interest
  4. 4. TDS applies on the interest
  5. 5. Compare with other 80C options
  6. Common questions

Quick answer

A tax-saver FD gives an 80C deduction with a 5-year lock-in, but the interest is fully taxable. Here's how it works.

1. An 80C deduction with a 5-year lock-in

A tax-saver FD qualifies for the Section 80C deduction, within the Rs 1,50,000 limit, in the old regime — in return for a five-year lock-in during which you can't withdraw. It's the safe, fixed-return route to 80C saving.

2. The interest is fully taxable

Unlike PPF, the interest on a tax-saver FD is taxable at your slab rate each year. So while the deposit earns you a deduction, the interest it generates is added to your income and taxed — reducing the net return.

3. 80TTA/80TTB don't cover most FD interest

For those under 60, 80TTA covers only savings-account interest, not FD interest, so tax-saver FD interest is generally taxable in full. Senior citizens, however, can shelter up to Rs 50,000 of deposit interest under 80TTB.

4. TDS applies on the interest

The bank deducts TDS on the FD interest once it crosses the threshold, shown in your 26AS/AIS. Claim credit for it, or file Form 15G/15H if your income is genuinely below the taxable limit.

5. Compare with other 80C options

A tax-saver FD is safe and simple but, with taxable interest and a five-year lock-in, often less efficient than PPF (tax-free) or ELSS (shorter lock-in, growth potential). Choose it if you specifically want a fixed, guaranteed-return 80C option.

Common questions

1Is tax-saver FD interest taxable?

Yes — the interest is fully taxable at your slab rate each year , unlike PPF. Only senior citizens can shelter part of it (up to Rs 50,000) under 80TTB.

2What is the lock-in for a tax-saver FD?

Five years — you can't withdraw during this period. In return, the deposit qualifies for the Section 80C deduction within the Rs 1,50,000 limit in the old regime.

3Is a tax-saver FD better than PPF or ELSS?

It's safer and simpler but often less tax-efficient — its interest is taxable and the lock-in is five years, versus PPF's tax-free returns or ELSS's shorter lock-in and growth potential.

Choosing among 80C options? Write to the firm and we'll pick the mix that suits your goals and tax.