What is simple interest?
Simple Interest (SI) is a method of calculating interest where the interest is computed only on the original principal amount throughout the loan or investment period. Unlike compound interest where interest earns interest, simple interest remains constant each year. According to the National Council of Educational Research and Training (NCERT), simple interest is introduced in Class 7 mathematics and forms the foundation for understanding all financial calculations.
Simple interest is commonly used in short-term loans, certain government bonds, and educational contexts. The Reserve Bank of India specifies that certain government savings instruments like the Kisan Vikas Patra use simple interest calculation methodology, while most bank FDs and loans use compound interest.
SI = P × R × T ÷ 100, where P = Principal, R = Annual rate (%), T = Time in years. For ₹1,00,000 at 7% for 3 years: SI = 1,00,000 × 7 × 3 ÷ 100 = ₹21,000. Total amount = ₹1,21,000. With compound interest (quarterly), the same investment yields ₹23,144 — a difference of ₹2,144.
Simple interest vs compound interest
| Feature | Simple interest | Compound interest |
|---|---|---|
| Interest on | Principal only | Principal + accumulated interest |
| Growth pattern | Linear | Exponential |
| ₹1L at 7%, 3 yrs | ₹21,000 interest | ₹23,144 interest (quarterly) |
| ₹1L at 7%, 10 yrs | ₹70,000 interest | ₹1,00,675 interest (quarterly) |
| Common use | Short-term loans, education | Bank FDs, loans, investments |
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