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Loan

Effective Interest Rate

Also known as: EIR, Reducing Balance Rate, Diminishing Principal Rate

True annual cost of borrowing calculated on reducing outstanding balance, also known as EIR or reducing balance rate.

Detailed Explanation

Effective Interest Rate (EIR) represents the actual annual cost of a loan where interest is calculated only on the outstanding principal balance. As you repay EMIs, the principal reduces and so does the interest calculation base. EIR is typically 1.8-2 times higher than the equivalent flat rate, showing the true cost of borrowing.