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How EMI is Calculated — Step-by-Step Formula Explained

Understand exactly how banks calculate your loan EMI using the reducing balance method. Learn the EMI formula with worked examples for home loan, car loan, and personal loan in India.

Published 5 May 2025 · FinanceTools Editorial

When you take a loan, your bank calculates a fixed monthly payment called EMI (Equated Monthly Instalment). But how exactly is it calculated? Let's break it down.

The EMI Formula

Banks use the reducing balance method with this formula:

EMI = P × r × (1 + r)^n / [(1 + r)^n – 1]

Where:

  • P = Principal loan amount
  • r = Monthly interest rate = Annual rate ÷ 12 ÷ 100
  • n = Total number of months = Years × 12

Step-by-Step Worked Example

Scenario: Home loan of ₹30,00,000 at 9% p.a. for 20 years

  1. P = ₹30,00,000
  2. r = 9 ÷ 12 ÷ 100 = 0.0075 (monthly rate)
  3. n = 20 × 12 = 240 months
  4. EMI = 30,00,000 × 0.0075 × (1.0075)^240 / [(1.0075)^240 – 1]
  5. EMI ≈ ₹26,992/month

Total amount paid = ₹26,992 × 240 = ₹64,78,080
Total interest paid = ₹64,78,080 − ₹30,00,000 = ₹34,78,080

Why Does EMI Stay the Same but Interest Changes?

In the reducing balance method, each month's interest is calculated on the outstanding principal (not the original loan). So:

  • Early months: Higher portion goes to interest, less to principal
  • Later months: More goes to principal, less to interest

This is why prepaying a loan early saves much more interest than prepaying later.

How to Reduce Your EMI

  1. Negotiate a lower interest rate — even 0.5% less saves lakhs over 20 years
  2. Increase tenure — reduces monthly EMI but increases total interest paid
  3. Make a larger down payment — reduces principal P
  4. Prepay when possible — even ₹10,000 extra/year can cut years off your loan