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EMI Formula Explained — How Banks Calculate Loan EMI

Derive the EMI formula for reducing balance loans. Monthly rate, tenure, amortization, and worked examples for Indian home loans.

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What is EMI?

EMI (Equated Monthly Installment) is the fixed monthly payment on a term loan. Each EMI pays interest on the outstanding balance plus a portion of principal. Early EMIs are interest-heavy; later ones repay more principal.

The EMI Formula

EMI = P × r × (1 + r)^n / ((1 + r)^n − 1)

  • P = Loan principal (₹)
  • r = Monthly interest rate = annual rate ÷ 12 ÷ 100
  • n = Tenure in months

This is the standard reducing balance formula used by Indian banks for home, car, and personal loans.

Worked Example

Loan: ₹50,00,000 at 8.5% p.a. for 20 years (240 months)

  • r = 8.5 / 12 / 100 = 0.00708333
  • EMI ≈ ₹43,391
  • Total payment ≈ ₹1.04 crore
  • Total interest ≈ ₹54.1 lakh

Verify with EMI Calculator — includes full amortization schedule.

Amortization Breakdown

MonthEMIInterestPrincipalBalance
143,39135,4177,97449,92,026
24043,391~320~43,0710

Interest each month = outstanding × r. Principal portion = EMI − interest.

Flat Rate vs Reducing Balance

Some lenders quote flat rate — interest calculated on full principal entire tenure. Reducing balance is cheaper for same nominal rate. Always compare total interest paid, not just EMI headline.

Prepayment Impact

Extra principal payment reduces future interest. Even one extra EMI per year can shorten tenure significantly. Model scenarios in our calculator.

Frequently Asked Questions

Why divide annual rate by 12?

EMI is monthly — interest accrues per month on outstanding balance.

Can EMI change during the loan?

Fixed-rate loans: EMI constant. Floating-rate: EMI or tenure adjusts when benchmark rate changes.

What is processing fee?

One-time bank charge separate from EMI — not in formula but affects total cost.

Is EMI tax deductible?

Home loan principal (80C) and interest (24b) may qualify — consult a CA for current rules.

Does Numverto store my loan data?

No — all calculations run locally in your browser.

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Tags: emi, loans, finance, india

Last Updated: May 2026

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