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Amortised repayment, or UK income-contingent

Student Loan details

UK loans repay as a share of income and are written off — a completely different model. Everywhere else amortises, so "somewhere else" is the same maths in your own currency.

9.5 % p.a.
1%20%
10 years
125
12 months
060

Course duration plus six months to a year. Interest usually accrues throughout, and unpaid interest is added to the principal.

The guide

Student loans, and why the UK model is not a loan at all

How the same debt behaves as an EMI in India, an amortising loan in the US, and a graduate tax in the UK — and what each one means for repayment.

Last reviewed · 1,328 words

In short

  • India and the US use conventional amortising loans. You pay a fixed instalment and the balance clears.
  • The UK charges 9% of income above a threshold, for up to 40 years, and writes off whatever is left. Most graduates never repay in full.
  • On a ₹15 lakh Indian loan at 9.5% over 10 years, the EMI is ₹21,336 and the total interest ₹10,60,319.
  • A UK Plan 5 borrower on £35,000 pays about £75 a month, repays £147,514 across 40 years, and has £251,121 written off.
  • Overpaying an Indian or US loan saves real interest. Overpaying a UK loan usually saves nothing, because the balance was never going to be repaid.

Three countries, three fundamentally different products sharing one name. Which one you have changes not just the arithmetic but the entire question of whether to pay it off early.

India: an ordinary loan with a moratorium

An Indian education loan is a reducing-balance loan with an EMI, like a car loan with a delayed start.

EMI = P × i × (1 + i)ⁿ ÷ ((1 + i)ⁿ − 1)

On ₹15,00,000 at 9.5% over 10 years:

FigureAmount
Monthly EMI₹21,336
Total repaid₹25,60,319
Total interest₹10,60,319

The moratorium is the distinctive feature: course duration plus six to twelve months, during which no EMI is due. Interest still accrues throughout, and it is capitalised — added to the principal — so a two-year course with a one-year grace adds three years of interest to the amount you eventually repay.

Paying simple interest during the moratorium is optional and worth doing. On ₹15 lakh at 9.5%, paying roughly ₹11,875 a month during three years of moratorium prevents about ₹4.9 lakh of capitalisation and reduces every subsequent EMI. Most banks also offer a 0.5% to 1% rate concession for it.

Section 80E allows the full interest to be deducted from taxable income, with no cap, for eight years from the start of repayment — available only under the old regime. Principal is not deductible.

Loans up to ₹4 lakh need no collateral or guarantor; ₹4 lakh to ₹7.5 lakh needs a guarantor; above that, collateral. Several government schemes — the Central Sector Interest Subsidy for families below ₹4.5 lakh of income, and the Vidyalakshmi portal — reduce or defer the interest for eligible borrowers.

United States: amortising, with federal complications

A US federal loan is also a conventional amortising loan. On $35,000 at 6.5% over 10 years:

FigureAmount
Monthly payment$397
Total repaid$47,690
Total interest$12,690

The standard plan is ten years. Beyond it sit several income-driven plans — SAVE, PAYE, IBR — which cap payments at 5% to 20% of discretionary income and forgive the balance after 20 to 25 years. Forgiveness under these plans has historically been taxable, though that has been suspended for some periods.

Public Service Loan Forgiveness clears the balance after 120 qualifying payments in government or non-profit employment, tax-free. It is the most valuable option in the US system for those eligible and has a documented history of administrative difficulty.

Private loans have none of this. They are ordinary consumer debt with no income-driven options and no forgiveness.

United Kingdom: a graduate tax wearing a loan's clothing

The UK system is structurally different and reading it as a loan produces wrong decisions.

You repay 9% of income above a threshold — £25,000 for Plan 5, £27,295 for Plan 2 — through PAYE, automatically. There is no fixed instalment and no schedule. Interest accrues at RPI plus up to 3%. Whatever remains after 40 years is written off for Plan 5, 30 years for Plan 2.

On a £45,000 balance at 7.3%, earning £35,000 with 3% salary growth:

FigureAmount
Current monthly payment£75
Total repaid over 40 years£147,514
Outcome£251,121 written off

Read that carefully. The borrower repays more than three times what they borrowed and still does not clear it — because 7.3% on a growing balance outruns 9% of a modest income. The write-off is not a failure of the system; for most graduates it is the expected outcome.

The practical consequences follow directly:

Overpaying is usually pointless. Voluntary payments reduce a balance that was going to be written off, so they buy nothing. Only borrowers who will certainly clear the balance before the write-off — high earners, or those with small loans — benefit from overpaying.

The interest rate barely matters. Your payment is 9% of income regardless. A higher rate only increases the amount written off.

It does not appear on your credit file and does not affect a mortgage application directly, though the deduction reduces the income a lender assesses.

It is written off on death, and after 40 years, and if you become permanently unable to work.

The right mental model is a 9% additional tax on income above the threshold, for up to 40 years or until the balance clears, whichever comes first. Framed that way, almost every decision about it becomes obvious.

Which questions to ask

QuestionIndiaUSUK
Fixed payment?Yes, EMIYes, standard planNo, 9% of income
Balance ever forgiven?NoYes, 20–25 years or PSLFYes, 30–40 years
Worth overpaying?YesUsuallyUsually not
Tax relief on interest?Yes, 80E, old regimeLimited deductionNone
Affects credit score?YesYesNo

Before borrowing

The arithmetic that matters most happens before the loan exists.

Compare the loan to the expected salary increase, not to the course fee. A programme costing ₹25 lakh that raises earnings by ₹3 lakh a year pays back in roughly a decade before interest — which may be fine, and should be a decision rather than an assumption.

Count the income forgone. Two years out of work at ₹12 lakh is ₹24 lakh, frequently larger than the fees, and it never appears in the brochure.

Borrow the fee, not the lifestyle. Living costs financed at 9.5% over ten years cost roughly 1.7 times what they were.

Check the subsidy schemes before assuming the commercial rate applies. Interest subsidies for lower-income families in India are real and underclaimed.

Repaying a UK loan from abroad

The one situation where the UK system stops being automatic.

PAYE handles repayment while you work in the UK. Move overseas and the deduction stops, but the obligation does not: you must notify the Student Loans Company, and repayments are then assessed against a country-specific income threshold, adjusted for the local cost of living. The thresholds are published and are considerably lower than the UK's in many countries.

Failing to notify does not make the loan go away. The SLC applies fixed monthly payments — typically far higher than an income-assessed amount — and charges penalty interest, and it pursues arrears on return to the UK.

The write-off clock keeps running regardless of where you live, which means a graduate working abroad on a low local income can still reach the 30 or 40 year write-off having repaid very little.

The one number to look at before borrowing

Whatever the country, the question is the same: what does the debt cost as a share of the income the qualification produces?

An Indian ₹15 lakh loan at an EMI of ₹21,336 is manageable on a ₹10 lakh salary and difficult on ₹5 lakh. A US $35,000 loan at $397 a month is routine on $70,000 and painful on $35,000. A UK Plan 5 loan costs 9% of income above £25,000 regardless of size, which is the whole point of that design.

The rule of thumb worth carrying: total borrowing should not exceed the first year's expected salary in India or the US. Above that, repayment consumes the early years of a career, which is exactly when the money would otherwise be compounding.

The UK is the exception, because the repayment is capped by income rather than by balance. There, the size of the loan is close to irrelevant and the only question worth asking is whether the course is worth three years.

What this calculator assumes

  • India and the US: a reducing-balance loan at the rate and term you enter, with interest capitalised across any moratorium.
  • The UK: 9% of income above the plan threshold, with salary growing at the rate you set and the balance accruing interest until repayment or write-off.
  • Figures are before any tax relief, and before subsidy schemes you may qualify for.
  • Salary growth and interest rates are constant, which neither is in practice.
  • The UK write-off figure is what would remain unpaid at the end of the term, and it is a projection rather than a promise — thresholds and rates are changed by government from time to time.

Sources

Frequently asked questions

How does a UK student loan differ from a normal loan?

It is income-contingent. You repay 9% of income above a threshold, nothing at all below it, and the balance is written off after 25 to 40 years depending on the plan. Most graduates never repay it in full, which makes voluntary overpayment actively wasteful for them.

Should I overpay a UK student loan?

Only if you will clear it before the write-off date — high earners generally will. For everyone else, overpaying means paying money you were never going to owe. Run your own salary path above rather than assuming.

What is a moratorium on an Indian education loan?

The period during the course plus six to twelve months when no repayment is due. Interest usually still accrues and is added to the principal, so a four-year course can add a substantial amount before the first EMI. Paying the interest while studying avoids that.

Is education loan interest tax-deductible in India?

Yes, under Section 80E, with no upper limit on the amount of interest, for up to eight years from when repayment starts. Only interest qualifies, not principal, and it is available under the old regime only.