As per KVIC / PMEGP e-Portal Guidelines

PMEGP Loan Calculator — Subsidy & EMI

Enter your project cost and get the exact margin money subsidy, your own contribution, the bank loan amount and the monthly EMI — including the 3-year TDR rule that most applicants get wrong.

पीएमईजीपी लोन सब्सिडी और EMI कैलकुलेटर — निःशुल्क

PMEGP loans are at normal bank rates — usually 10–12% p.a.

PMEGP allows 3–7 years after moratorium.

PMEGP permits a moratorium of up to 6 months. Interest still accrues during this period.

PMEGP Subsidy Rate Chart 2026

Margin money is calculated on the total project cost, not on the loan amount. Rural means an area falling under a Gram Panchayat.

CategoryUrban SubsidyRural SubsidyOwn Contribution
General category15%25%10%
SC / ST / OBC / Minority25%35%5%
Women / Ex-servicemen / PH25%35%5%
North East / Hill & border areas25%35%5%

PMEGP Loan EMI Chart — Worked Examples

EMI shown at 11% p.a. for 7 years on the bank loan portion. Your actual rate will depend on your bank and CIBIL score.

Project CostAreaCategorySubsidyOwnBank LoanMonthly EMI
₹5,00,000RuralGeneral₹1,25,000 (25%)₹50,000₹3,25,000₹5,573
₹10,00,000RuralSC/ST₹3,50,000 (35%)₹50,000₹6,00,000₹10,289
₹10,00,000UrbanGeneral₹1,50,000 (15%)₹1,00,000₹7,50,000₹12,861
₹25,00,000RuralGeneral₹6,25,000 (25%)₹2,50,000₹16,25,000₹27,865
₹50,00,000RuralWomen₹17,50,000 (35%)₹2,50,000₹30,00,000₹51,443

The 3-Year TDR Rule — Why Your EMI Doesn't Drop Immediately

Year 0

Loan sanctioned, subsidy claimed

The bank sanctions the full loan and disburses it. Your KVIC margin money claim goes through the PMEGP e-Portal after the unit is set up.

Years 1–3

Subsidy parked in a TDR

KVIC releases the margin money to the bank, which locks it in a Term Deposit Receipt in your name. Your EMI is calculated on the full bank loan during this period.

After Year 3

TDR adjusted against loan

Once the field verification confirms the unit is operating, the TDR is adjusted against your outstanding. Your balance drops by the subsidy amount and the loan closes earlier.

Common project report mistake: showing the term loan net of subsidy in the repayment schedule. Bank officers reject this. Your project report must show repayment on the full bank finance for the first 3 years, with the TDR adjustment shown separately.

PMEGP Loan Calculator — FAQs

How much subsidy do I get on a PMEGP loan?

PMEGP margin money (subsidy) depends on where the unit is located and which category you belong to. General category: 15% in urban areas, 25% in rural areas. Special category (SC/ST/OBC/Minority/Women/Ex-servicemen/Physically handicapped/North East/Hill and border areas): 25% in urban areas, 35% in rural areas. Rural means an area covered by a Gram Panchayat. This subsidy is calculated on the total project cost, not on the loan amount.

How much money do I have to put in myself for PMEGP?

Own contribution is 10% of the project cost for general category applicants and 5% for special category applicants. So for a ₹10 lakh rural project by a general category applicant: subsidy 25% = ₹2.5 lakh, own contribution 10% = ₹1 lakh, bank loan 65% = ₹6.5 lakh.

Is the PMEGP subsidy deducted from my EMI immediately?

No — and this is the single most misunderstood part of PMEGP. KVIC releases the margin money to your bank, which holds it as a Term Deposit Receipt (TDR) for 3 years in your name. During those 3 years your EMI is calculated on the full bank loan amount. Only after 3 years, once the field verification confirms the unit is actually operating, is the TDR adjusted against your loan and your outstanding balance drops. If the unit is not running or the loan turns NPA, the margin money can be recalled.

What is the interest rate on a PMEGP loan?

PMEGP does not carry a concessional interest rate — it is a subsidy scheme, not an interest subvention scheme. Banks charge their normal MSME rate, typically 10% to 12% p.a. depending on the bank, your CIBIL score and the loan amount. Public sector banks (SBI, PNB, BOB, Canara, Union) are generally at the lower end. There is no processing fee waiver mandated by the scheme.

What is the maximum PMEGP loan amount?

The maximum project cost is ₹50 lakh for manufacturing units and ₹20 lakh for service and trading units (raised from ₹25 lakh and ₹10 lakh respectively). Subsidy is calculated only on the eligible project cost up to these caps — if your project costs more, the excess must be funded by you or by additional bank finance without subsidy. A second loan of up to ₹1 crore is available under PMEGP 2nd Upgradation for existing well-performing units.

What repayment tenure and moratorium does PMEGP allow?

PMEGP term loans are repayable over 3 to 7 years after an initial moratorium. The moratorium (repayment holiday) is up to 6 months, meant to cover the setup and trial-run period. Interest continues to accrue during the moratorium — it is either serviced monthly or capitalised into the loan, depending on the bank. A longer tenure lowers your EMI and improves DSCR, which matters because banks require DSCR of at least 1.25 (service) or 1.50 (manufacturing) in the project report.

Does the PMEGP EMI affect my project report DSCR?

Yes, directly. DSCR = (PAT + Depreciation + Interest) ÷ (Principal Repayment + Interest). Because the subsidy sits in a TDR for 3 years, your project report must show repayment on the full bank loan for years 1 to 3 — showing repayment on the net-of-subsidy amount is a common mistake that bank officers reject. Use the bank loan figure from this calculator as the term loan in your project report.

Turn These Numbers Into a Bank-Ready PMEGP Project Report

Cred by Fastlegal builds the full PMEGP project report — cost of project, means of finance with margin money, year-wise DSCR, CMA data and repayment schedule — in the format KVIC and banks expect.

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A complete 14-section project report — the same document your bank officer will read. Every table below is real: the repayment schedule, the DSCR, the CMA workings, the balance sheet. Generate yours free, then pay ₹499 for the clean copy.

Project cost
₹10,00,000
Term loan sought
₹8,00,000
Promoter's margin
₹2,00,000 (20%)
Average DSCR
5.87 (norm ≥ 1.25)
Break-even
62% of Year-1 sales
Employment
3 existing + 3 new

Project Report

Sharma Electronics & Repair Services

Consumer electronics repair, servicing & spare-parts retail

Vaishali Nagar, Jaipur, Rajasthan

SchemeMUDRA Tarun
Loan applied for₹8,00,000
Total project cost₹10,00,000
ConstitutionSole Proprietorship

Submitted to the Branch Manager · Punjab National Bank, Vaishali Nagar, Jaipur

01

Executive Summary

Name of the unit
Sharma Electronics & Repair Services
Constitution
Sole Proprietorship
Promoter
Suresh Sharma (34 years)
Address of unit
Shop No. 12, Ground Floor, Vaishali Nagar, Jaipur — 302021
Nature of activity
Consumer electronics repair, servicing & spare-parts retail
NIC code
9521 — Repair of consumer electronics
Scheme applied under
Pradhan Mantri MUDRA Yojana — Tarun
Total project cost
₹10,00,000
Term loan requested
₹8,00,000 (80%)
Promoter's contribution
₹2,00,000 (20%)
Repayment
60 monthly instalments @ 10.50% p.a.

The unit has been in operation since 2019 and currently services 20–25 jobs a day from a 350 sq.ft. ground-floor shop, with a recorded customer base of 600+ households in the Vaishali Nagar catchment. The promoter proposes to expand the workbench capacity, add board-level diagnostic equipment and carry a spare-parts inventory so that 70% of repairs can be completed same-day instead of the present 3-day turnaround.

The project is assessed at a cost of ₹10.00 lakh, financed by a ₹8.00 lakh MUDRA Tarun term loan and ₹2.00 lakh of promoter's own contribution (20%). At the projected turnover the unit services its debt 5.87 times over on average, against the 1.25 minimum, and breaks even at 62% of Year-1 sales — leaving substantial cushion against a demand shortfall.

Recommendation: the proposal is technically feasible, commercially viable and financially sound. It is recommended for sanction of a term loan of ₹8.00 lakh repayable in 60 monthly instalments.

05

Project Cost

Cost of the project
ParticularsBasisAmount (₹)
Renovation & civil work200 sq.ft. additional area, electrical, ESD flooring1,20,000
Diagnostic & repair equipmentAs per quotations — Annexure IX2,40,000
Computers, software & service tools2 systems, billing software, tool kits80,000
Furniture, air-conditioning & display fixturesCounter, racks, 1.5 T AC60,000
Margin money for working capitalStock, receivables & operating cash5,00,000
Total project cost10,00,000

A 5% contingency is built into the civil and equipment estimates. All capital items are supported by three quotations each.

06

Means of Finance

Means of finance
SourceAmount (₹)% of project cost
Promoter's own contribution2,00,00020.00%
Term loan under MUDRA Tarun8,00,00080.00%
Subsidy / margin money grantNil
Total10,00,000100.00%

Promoter's contribution is held in Savings A/c No. XXXXXX4417 with Punjab National Bank, Vaishali Nagar (statement enclosed). Debt–equity at inception is 4.00 : 1, improving to 1.65 : 1 by the end of Year 1.

For PMEGP, PMFME, NABARD and state-subsidy proposals this section additionally carries the margin-money subsidy workings, the subsidy-adjusted repayment and a second DSCR computed net of subsidy.

07

Machinery & Equipment

Plant, machinery and equipment proposed
EquipmentQtyRate (₹)Amount (₹)
BGA rework station with preheater195,00095,000
Digital storage oscilloscope with probes145,00045,000
Universal IC programmer135,00035,000
Ultrasonic PCB cleaning unit122,00022,000
Soldering / desoldering stations38,00024,000
Precision tool kits & ESD workbench29,50019,000
Total2,40,000

Suppliers: Fine Tools India (Jaipur), Sagar Electronics (Delhi), Techno Instruments (Jaipur). Quotations enclosed at Annexure IX. Delivery within 30 days of sanction; installation by the supplier at no extra cost.

09

Profitability Projections (5 Years)

Projected profit & loss account (₹ in lakh)
ParticularsYear 1Year 2Year 3Year 4Year 5
Service & repair income24.0028.3232.5736.8041.22
Sale of spares & accessories9.6011.3313.0314.7316.49
Total revenue33.6039.6545.6051.5357.71
Cost of spares & materials (45%)15.1217.8420.5223.1925.97
Gross profit18.4821.8125.0828.3431.74
Salaries & wages6.727.267.848.479.14
Rent1.441.511.591.671.75
Power & fuel0.720.780.830.890.95
Repairs & maintenance0.300.330.360.390.42
Marketing & business promotion0.360.400.440.480.52
Administrative & miscellaneous0.600.660.720.780.84
Insurance0.120.130.140.150.16
Total operating expenses10.2611.0711.9212.8313.78
EBITDA8.2210.7413.1615.5117.96
Depreciation (WDV, as per IT Act)0.860.660.520.420.35
EBIT7.3610.0812.6415.0917.61
Interest on term loan0.780.640.480.310.11
Profit before tax6.589.4412.1614.7817.50
Income tax (as applicable)0.300.620.951.351.80
Profit after tax6.288.8211.2113.4315.70

Revenue grows 18%, 15%, 13% and 12% over the five years, against 22% achieved by the unit in the last audited year. Capacity utilisation moves from 72% to 91%; the projections do not assume any increase in service rates.

10

Repayment Schedule & DSCR

Loan amount
₹8,00,000
Rate of interest
10.50% p.a. (reducing balance)
Tenure
60 months
Moratorium
Nil
Equated monthly instalment
₹17,195
Total interest over the tenure
₹2,31,707
Year-wise repayment schedule (₹)
YearOpening balancePrincipal repaidInterestTotal outgoClosing balance
18,00,0001,28,40477,9372,06,3416,71,596
26,71,5961,42,55563,7872,06,3415,29,041
35,29,0411,58,26548,0772,06,3413,70,776
43,70,7761,75,70630,6352,06,3411,95,070
51,95,0701,95,07011,2722,06,341Nil
Total8,00,0002,31,70710,31,705
Debt service coverage ratio (₹ in lakh)
ParticularsYear 1Year 2Year 3Year 4Year 5
Profit after tax6.288.8211.2113.4315.70
Add: depreciation0.860.660.520.420.35
Add: interest on term loan0.780.640.480.310.11
Cash available for debt service (A)7.9210.1212.2114.1616.16
Principal repayment1.281.431.581.761.95
Interest0.780.640.480.310.11
Total debt service (B)2.062.072.062.072.06
DSCR (A ÷ B)3.844.895.936.847.84

Average DSCR over the tenure: 5.87. The minimum acceptable to banks is 1.25; the unit crosses that threshold even if Year-1 revenue falls 60% short of projection.

11

Balance Sheet & Cash Flow Projections

Projected balance sheet (₹ in lakh)
ParticularsYear 1Year 2Year 3Year 4Year 5
LIABILITIES
Capital account (net of drawings)4.087.5012.1117.7424.44
Term loan — long-term portion5.293.711.95
Term loan — current maturity1.431.581.761.95
Sundry creditors (30 days)1.261.491.711.932.16
Other current liabilities & provisions0.300.350.400.450.50
Total12.3614.6317.9322.0727.10
ASSETS
Net fixed assets4.143.482.962.542.19
Stock of spares (45 days)1.862.202.532.863.20
Sundry debtors (10 days)0.921.091.251.411.58
Cash & bank balance5.447.8611.1915.2620.13
Total12.3614.6317.9322.0727.10
Cash flow statement — Year 1 (₹ in lakh)
SourcesAmountApplicationsAmount
Profit after tax6.28Capital expenditure5.00
Depreciation0.86Increase in stock1.86
Increase in creditors & provisions1.56Increase in debtors0.92
Term loan drawn8.00Repayment of term loan1.28
Promoter's capital introduced2.00Drawings4.20
Closing cash & bank5.44
Total18.70Total18.70
12

CMA Data & Working Capital Assessment

Working capital is assessed under the Tandon Committee Method II, the basis used by banks for limits up to ₹5 crore. The workings below are drawn from the Year-1 projections above.

Maximum permissible bank finance (₹ in lakh)
ParticularsAmount
Stock of spares1.86
Sundry debtors0.92
Cash & bank balance5.44
Total current assets (TCA)8.22
Sundry creditors1.26
Other current liabilities & provisions0.30
Current maturity of term loan1.43
Other current liabilities (OCL)2.99
Working capital gap (TCA − OCL)5.23
25% of TCA — stipulated margin2.06
Maximum permissible bank finance (Method II)3.18

No cash-credit limit is sought in this proposal; the assessment is presented because bank officers ask for it. Were the limit of ₹3.18 lakh availed, the current ratio would stand at 1.33 — above the 1.25 stipulated by IBA.

CMA statements included in the full report

  • Form I — particulars of existing and proposed limits
  • Form II — operating statement (actuals and projections)
  • Form III — analysis of the balance sheet
  • Form IV — comparative statement of current assets and current liabilities
  • Form V — computation of maximum permissible bank finance
  • Form VI — fund flow statement
  • Ratio analysis and holding-period statement
13

Key Ratios, Break-Even & SWOT

Key financial indicators
RatioYear 1Year 2Year 3Year 4Year 5Bank norm
Current ratio2.753.263.874.519.36≥ 1.25
Debt–equity ratio1.650.710.310.11Nil≤ 3.00
DSCR3.844.895.936.847.84≥ 1.25
Net profit margin18.7%22.2%24.6%26.1%27.2%
Interest coverage9.415.826.348.7160.1≥ 2.00
Break-even analysis — Year 1 (₹ in lakh)
ParticularsAmount
Fixed costs (salaries, rent, admin, depreciation, interest)10.88
Variable costs (materials, power, maintenance)16.14
Contribution (revenue − variable costs)17.46
P/V ratio51.96%
Break-even sales20.94
Break-even as % of Year-1 revenue62.3%
Cash break-even as % of Year-1 revenue57.4%

Strengths

  • Nine years of promoter experience in the same line of activity; the unit is already running and profitable.
  • Only board-level repair capability in a 3 km catchment of 12,000 households.
  • 85% repeat customers — revenue is recurring rather than one-off.
  • Low fixed-cost base; the shop is rented at ₹12,000 a month with no owned-premises burden.

Weaknesses

  • Technical dependence on the proprietor for complex board-level work.
  • Informal book-keeping to date; a computerised billing and stock system is part of this project.
  • Brand recognition limited to the immediate locality.

Opportunities

  • Right to Repair framework improving access to genuine spares for independent repairers.
  • About 3,000 new households entering the catchment within 1 km.
  • Institutional tie-ups — schools, clinics and offices for annual maintenance contracts.

Threats

  • An authorised brand service centre opening within the catchment.
  • Import-duty-led increases in spare-parts prices.
  • Attrition of trained technicians to larger service chains.
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