Property & Cash-Flow Rights

Annuity IRR, Break-Even & Inflation Erosion Calculator

Compare annuity cash flows across survival horizons using XIRR, nominal cash received, break-even time and purchasing-power erosion.

Primary-source trailMethod shown in fullSource checked 14 August 2026. This denotes source verification for the package, not CA/legal review or approval of the individual case.

Enter your facts

Used as the initial XIRR cash-flow date. Annual pension cash flows are placed on exact UTC calendar anniversaries of this date.

Your result

Enter the facts and calculate. The result appears here.

What this tool does

Compare annuity cash flows across survival horizons using XIRR, nominal cash received, break-even time and purchasing-power erosion.

Annuities exchange liquidity/capital for a stream of future cash flows and, depending on the option, may include joint-life or return-of-purchase-price features. A headline pension rate alone is not enough to compare options.

This tool runs horizon scenarios because annuity economics are longevity-dependent. A short-horizon IRR and a long-horizon IRR can be very different.

The “final-year pension in today’s rupees” highlights inflation erosion. A fixed ₹70,000 pension can lose substantial purchasing power over a long retirement even though the nominal cash amount is unchanged.

The model is a cash-flow comparison, not a mortality model and not a recommendation between annuity providers. Use actual product terms and separately assess insurer strength, guarantees, tax and liquidity.

Inputs explained

Every field below changes the result. They are listed exactly as the form asks for them.

FieldTypeWhat it controls
Purchase / annuity start dateDate
Purchase priceNumber
Annual pension in year 1Number
Annual pension escalation (%)Number
Inflation assumption (%)Number
Return of purchase price at horizon / death scenarioNumber
Survival / evaluation horizon (years)Number

Calculation methodology

XIRR uses the entered purchase/start date for the initial outflow and places annual pension/return-of-purchase-price cash flows on exact calendar anniversaries of that date; real pension divides nominal pension by cumulative inflation.

The engine validates required values before calculating and rejects impossible combinations instead of converting them to zero silently. Dates, thresholds and category switches that drive the result remain visible to the user.

Applicable rule and legal basis

The logic on this page is built from the instrument(s) below. Where a rule did not clearly cover a scenario, that scenario is excluded rather than estimated.

Reading and interpreting the result

1. Confirm the classification

The most common error in regulated calculations is not arithmetic; it is putting the facts into the wrong legal or product category. Check the transaction, entity, holding, policy or taxpayer classification before relying on the number.

2. Preserve the evidence trail

Keep statements, acknowledgements, invoices, policy schedules, complaint IDs, tax workings or orders that support the inputs. A number without an evidence trail is difficult to defend in a complaint, return, claim or review.

3. Re-check the effective date

Rules can change. This page records a source-check date, not a fabricated professional review date. If the event belongs to an older period, confirm that the rule version used here applies to that period.

Frequently asked questions

Why does the IRR depend on the horizon?

Because the number of pension payments received depends on how long the annuity is evaluated.

What does return of purchase price mean in the model?

It is a user-entered terminal cash flow at the selected horizon; use it only for an option that actually provides it.

Is the annual pension assumed guaranteed?

The calculator uses your entered cash-flow assumption; confirm the product guarantee/terms.

Does break-even mean the annuity is profitable?

No. It is a simple nominal purchase-price/pension ratio and ignores time value, inflation and terminal benefits.

Can I compare two products?

Run each with its actual terms and compare XIRR, real pension, liquidity and guarantees.

Primary sources & verification trail

Source links below are the authority trail used to design the current rule logic. They remain more important than a generic secondary explainer.

Source checked: 14 August 2026. This denotes source verification for the package, not CA/legal review or approval of the individual case.

Related calculators

These cover adjacent decisions. Each owns a different question, so use the one that matches your actual event.

Assumptions, exclusions and limitations

Disclaimer

This calculator is published for general information and educational purposes only. It is not legal, tax, accounting or investment advice, is not personalised to your circumstances, and is not a substitute for reading the governing instrument or taking professional advice on your facts. Finin2min records a source-check date, which denotes verification of the authority trail and not a professional review or approval of any individual case.

Last reviewed: 15 July 2026

Methodology, assumptions and sources

Scope: Computes interest on delayed GST tax payment under Section 50 of the CGST Act.

Calculation logic

  1. Interest = Tax amount paid late × 18% per annum (or 24% per annum for the specific case of ITC wrongly availed and utilised, per the proviso) × (Number of days delayed ÷ 365).
  2. Interest is computed on the net tax liability payable via the electronic cash ledger (after ITC set-off), consistent with the current interpretation of Section 50(1) as clarified by CBIC circular, from the day after the due date until the date of actual payment.
  3. Where the case involves wrongly availed and utilised ITC, apply the higher 24% rate specifically to that portion, per Section 50(3), while the remaining (non-ITC-related) shortfall continues at 18%.

Inputs and assumptions

Exclusions and edge cases

Sources

Review status: reviewed and approved by CA Nikhil Gupta on 19 July 2026.

© 2026 Finin2min · Educational decision support · Validate assumptions and applicable law.

Guides that use this calculator

Background, worked examples and the rules behind these numbers.