Simple interest is calculated on the original amount only, every time period. The formula is I = PRT ÷ 100, where P is the principal (starting amount), R is the annual rate (%), and T is the time in years. The total amount is then A = P + I.

What does each letter in the formula stand for?

The formula I = PRT ÷ 100 uses four quantities:

Letter Stands for Units Example
I Interest earned or paid £ (or same currency as P) £150
P Principal (starting amount) £ £2000
R Annual interest rate % 3
T Time Years 2.5

The ÷ 100 is needed because R is given as a percentage. Alternatively, write the formula as I = P × (R/100) × T, which makes the percentage-to-decimal conversion explicit.

How do you calculate the interest earned?

Worked example 1: £500 is invested at a simple interest rate of 4% per year for 3 years. How much interest is earned?

  1. P = 500, R = 4, T = 3
  2. I = (500 × 4 × 3) ÷ 100 = 6000 ÷ 100 = £60

Worked example 2: Calculate the interest on a loan of £1200 at 7% per annum for 18 months.

Note: T must be in years. 18 months = 1.5 years.

  1. P = 1200, R = 7, T = 1.5
  2. I = (1200 × 7 × 1.5) ÷ 100 = 12 600 ÷ 100 = £126

How do you find the total amount after simple interest?

The total amount is the principal plus the interest: A = P + I

Using the example above (£500 at 4% for 3 years):

  • I = £60
  • Total amount = 500 + 60 = £560

You can also write this in one step: A = P(1 + RT/100). However, at KS3 the two-step method (find I, then add to P) is clearer.

How do you rearrange the formula to find P, R or T?

The formula I = PRT/100 can be rearranged to find any unknown:

Unknown Rearrangement
Interest (I) I = PRT ÷ 100
Principal (P) P = 100I ÷ (RT)
Rate (R) R = 100I ÷ (PT)
Time (T) T = 100I ÷ (PR)

Worked example 3: Simple interest of £90 is earned on a principal of £600 over 3 years. Find the annual interest rate.

R = 100I ÷ (PT) = (100 × 90) ÷ (600 × 3) = 9000 ÷ 1800 = 5%

Worked example 4: How many years does it take £800 to earn £160 in simple interest at 5% per annum?

T = 100I ÷ (PR) = (100 × 160) ÷ (800 × 5) = 16 000 ÷ 4000 = 4 years

How does simple interest compare to compound interest?

At GCSE you will also study compound interest, which is calculated on the total accumulated (principal + interest already earned) rather than on the principal alone. Simple interest grows in a straight line; compound interest grows in a curve that accelerates over time.

Year Simple interest (5%, P = £1000) Compound interest (5%, P = £1000)
0 £1000 £1000
1 £1050 £1050.00
2 £1100 £1102.50
3 £1150 £1157.63
5 £1250 £1276.28
10 £1500 £1628.89

The gap widens significantly over longer periods. For short-term calculations at KS3, simple interest is the focus; compound interest is the GCSE extension.

What real-life situations use simple interest?

Simple interest is used in some short-term loans, hire-purchase agreements and savings bonds. In practice, most bank accounts and mortgages use compound interest, but simple interest is a good introduction to the concept and features regularly in KS3 exam questions.

Frequently asked questions

Why must T be in years when using I = PRT ÷ 100?

Because R is an annual rate (per year). If T is in months, the annual rate would be applied for a fraction of a year, giving too much interest. Always convert months to years before substituting (divide the number of months by 12). For example, 9 months = 9/12 = 0.75 years.

What if the interest rate is given monthly or weekly?

Check the units carefully. If R = 2% per month and T = 6 months, substitute directly because both R and T share the same time unit — there is no need to convert to years. The answer is then interest earned over those 6 months: I = P × 2/100 × 6. Always make sure R and T measure the same time period.

Is simple interest always the same each year?

Yes. That is the defining feature of simple interest: the same fixed amount of interest is added every period, because R is always applied to the original principal P, never to a growing total. This makes it linear — each year adds an identical amount.

How does simple interest relate to percentage calculations?

Simple interest for 1 year is just a percentage of the principal: I = P × R/100. This is exactly the "find a percentage of an amount" skill. Simple interest over T years multiplies that single-year interest by T. So all your percentage skills transfer directly into simple interest questions.


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