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NPS Tier 1 vs 2

National Pension System — Tier 1 vs Tier 2 comparison.

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Tier 1
Type: Retirement
Lock: Until 60
Min Cont: ₹500/yr
Tax: 80C + 80CCD(1B) deduction
Withdrawal: 60% lump sum at 60, 40% annuity
Premature: Only emergency cases
Tier 2
Type: Voluntary savings
Lock: NONE
Min Cont: ₹250/yr
Tax: NO deduction (mostly)
Withdrawal: Anytime
Premature: Free flexibility
📊 Investment Choices (both tiers):
  • Equity (E): Up to 75%
  • Corporate Bonds (C): Up to 100%
  • Government Securities (G): Up to 100%
  • Alternatives (A): Up to 5%
Pro tip: Use Tier 1 for retirement tax benefit, then add Tier 2 for liquid mid-term goals (5-7 years).
◆ How it works

NPS Tier 1 vs 23 simple steps

01

Open at enps.nsdl.com

Or any bank

02

Tier 1 mandatory first

Tier 2 optional

◆ FAQ

Common questions.

Which is better?

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