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Post Office Small Savings

Post Office Savings Account (POSA) 2026

The base account that links all your post-office schemes.

Rates for July–September 2026 (Q2 FY 2026-27) · Updated 27 September 2026
Current rate
4.0% p.a.
No fixed tenure
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What is Post Office Savings Account (POSA)?

The Post Office Savings Account is a basic deposit account available at more than 1.5 lakh post offices. It pays 4% interest, offers cheque book, ATM card, internet and mobile banking, and is the account into which MIS, SCSS and TD payouts are credited.

Interest rate4.0% p.a.
TenureNo fixed tenure
Minimum₹500 opening & minimum balance
MaximumNo limit
CompoundingAnnual
Tax statusInterest exempt up to ₹3,500 (₹7,000 joint)
RiskSovereign
CategoryPost Office Small Savings

POSA at a glance

ParticularDetails
Interest rate4.0% p.a.
Minimum balance₹500
Interest calculationOn minimum balance between the 10th and end of month
CreditAnnually
ServicesATM card, cheque book, e-banking, mobile banking, IPPB link
Silent accountNo transaction for 3 FYs → silent (revive with KYC)

Government-notified terms for July–September 2026 (Q2 FY 2026-27). Verify the latest notification before investing.

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Features & benefits of POSA

Nationwide reach

Rural and urban post offices across India.

Hub account

Receives MIS/SCSS/TD payouts; funds online PPF/SSY/RD deposits.

Tax-exempt interest

Up to ₹3,500 (single) / ₹7,000 (joint) under Section 10(15).

Eligibility — who can invest?

  • Resident adults (single / joint up to 3)
  • Guardian for minors; minor above 10 in own name
  • One single account per individual

How does POSA work?

  1. Open with ₹500.
  2. Interest calculated monthly on minimum balance between 10th and month-end.
  3. Maintain ₹500; below this, ₹50 maintenance fee applies.
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Tax benefits of POSA

StageTax treatment
InterestExempt up to ₹3,500 single / ₹7,000 joint; above that taxable (80TTA/80TTB relief in old regime)
TDSNone

Section 80C of the Income-tax Act, 1961 is Section 123 of the Income-tax Act, 2025 from tax year 2026-27. Deductions apply only in the old tax regime.

Withdrawal, premature closure & maturity rules

SituationRule
WithdrawalAny time; minimum ₹50 withdrawal
BalanceKeep ₹500 minimum

POSA returns — worked examples

Average balanceAnnual interest @4%
₹25,000₹1,000
₹87,500₹3,500 (exempt limit)
₹2,00,000₹8,000

Illustrative, assumes constant balance.

POSA calculator

How to open / invest in POSA

  1. Visit post office with KYC.
  2. Fill SB-3 form.
  3. Deposit ₹500.
  4. Collect passbook; request ATM card and activate e-banking.

Documents required

  • Aadhaar
  • PAN
  • Photographs

Important forms

FormPurpose
SB-3Account opening
SB-7Withdrawal
SB-103Deposit
SB-7AClosure
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Advantages & limitations

Advantages
  • Low minimum balance
  • Tax-exempt interest band
  • Links all PO schemes
Limitations
  • Low 4% rate
  • Branch-centric servicing

Mistakes to avoid

  • Letting balance fall below ₹500
  • Account going silent due to inactivity

POSA vs other saving schemes

SchemeRateTenureMinimumTax
POSA4.0% p.a.No fixed tenure₹500 opening & minimum balanceInterest exempt up to ₹3,500 (₹7,000 joint)
PO RD6.7% p.a.5 years (extendable by 5 years)₹100 per monthInterest taxable
POMIS7.4% p.a.5 years₹1,000Taxable — no deduction
PO TD6.9% – 7.5% p.a.1, 2, 3 or 5 years₹1,0005-year TD qualifies for deduction; interest taxable
PMJDYSavings-bank rate of the bankNo fixed tenureZero balanceAs savings-account interest
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Frequently asked questions

Is POSA interest tax-free?

Up to ₹3,500 (single) / ₹7,000 (joint) under Section 10(15).

Can I open POSA online?

Through IPPB digital onboarding, or at a post office.

Information is for education and comparison. Interest rates are notified by the Government every quarter and scheme rules can change — confirm with India Post, your bank, EPFO or PFRDA before investing. FinancePortal is not a financial or tax adviser.