The three most popular 80C options compared.
Quick Comparison
PPF: 7.1% guaranteed, 15yr lock-in, fully tax-free (EEE). NPS: 9-12% market-linked, locked till 60, extra ₹50K deduction. ELSS: 12-15% market-linked, 3yr lock-in, LTCG 12.5% above ₹1.25L.
PPF: The Safe Choice
At 30% bracket, PPF's 7.1% equals ~10.14% taxable return. Use our [PPF Calculator](/calculators/ppf-calculator).
NPS: The Tax Bonus King
Extra ₹50K under 80CCD(1B) saves ₹15,600/year at 30% bracket. Equity tier: 12-14% CAGR. Drawback: 40% must buy annuity at retirement. Check [NPS Calculator](/calculators/nps-calculator) and [PPF vs NPS](/compare/ppf-vs-nps).
ELSS: The Growth Engine
Shortest lock-in (3 years). 12-15% historical returns. Each SIP installment locks independently.
Optimal Strategy
EPF (automatic) + ELSS ₹50-100K (growth) + NPS ₹50K (extra deduction) + PPF (remaining, guaranteed). Maximum tax savings with diversified returns.