Section 80D — Health Insurance Premium Deduction (Tax Year 2026-27)

Updated: 3 June 2026 | Income-tax Act, 2025 | Old Regime Only

Section 80D allows deduction for health insurance premium: ₹25,000 for self, spouse, and children (₹50,000 if any member is a senior citizen). Additional ₹25,000 for parents' insurance (₹50,000 if parents are senior citizens). Maximum combined deduction: ₹1,00,000. Only available under the old tax regime. Preventive health check-up is included within the limit.

₹1,00,000

Maximum 80D deduction
₹50,000 (self + family, if any member is senior citizen) + ₹50,000 (senior citizen parents). Standard cases: ₹25,000 + ₹25,000 = ₹50,000.

Old Regime only: Section 80D deductions are not available under the new tax regime. If health insurance deduction is important for your tax planning, compare both regimes. Use our Old vs New Regime tool to see which saves more.

Section 80D Deduction Limits — Tax Year 2026-27

Category	Below 60 Years	Senior Citizen (60+)
Self + spouse + children	₹25,000	₹50,000
Parents' premium	₹25,000	₹50,000 (if parents are senior citizens)
Maximum combined deduction	₹50,000	₹1,00,000
Preventive health check-up (within overall limit)	₹5,000	₹5,000

Preventive health check-up limit of ₹5,000 is not in addition to the above — it is included within the overall 80D limit.

What Is Included in Section 80D

Health insurance premium for self, spouse, children, and parents
Contribution to Central Government Health Scheme (CGHS) or other notified schemes
Premium paid for top-up / super top-up health insurance policies
Preventive health check-up expenses — cash payments allowed, up to ₹5,000 within the 80D limit

What Is NOT Covered Under Section 80D

Not eligible for 80D deduction

Life insurance premium — that falls under Section 80C
Accident insurance (personal accident cover)
Cash payment for health insurance premium (except preventive check-up)
Medical bill reimbursements — this provision was removed; only insurance premium qualifies

Who Can Claim Section 80D

Only resident individuals and Hindu Undivided Families (HUFs) can claim Section 80D deduction. Companies, partnership firms, and other entities are not eligible. NRIs can claim 80D if they opt for the old tax regime.

Payment Mode Requirements

Health insurance premium must be paid by modes other than cash — cheque, net banking, UPI, debit card, or credit card. The only exception is preventive health check-up expenses, which can be paid in cash (up to ₹5,000 within the 80D limit).

How to Claim 80D in Your ITR

Section 80D is claimed under Chapter VI-A of the ITR form. When filling your ITR:

Enter the premium paid for self/family separately from parents' premium
Indicate whether any family member or parents are senior citizens (60+)
Keep insurance premium receipts and bank statements as proof
For preventive check-up, keep bills/receipts even if paid in cash

Frequently Asked Questions

Can I claim 80D for parents' health insurance even if I'm not the policyholder?

Yes, as long as you paid the premium. Keep payment proof showing your payment (cancelled cheque, bank statement). The premium must be paid by you, not by your parents. The fact that the policy is in your parents' name does not affect your eligibility to claim the deduction under Section 80D.

Is Section 80D available under the new tax regime?

No. Section 80D deductions are only available under the old tax regime. Under the new regime, no medical or health insurance deductions are allowed. If you want to claim 80D, you must opt for the old regime when filing your ITR.

Can I claim 80D for health insurance of in-laws?

No. Section 80D covers only: the individual, spouse, children, and parents (including step-parents). In-laws are not covered. If you pay the premium for your spouse's parents, you cannot claim 80D for that amount.

I paid ₹30,000 premium for my family. How much can I claim under 80D?

Maximum ₹25,000 if no one in your family (self + spouse + children) is a senior citizen. If any member is 60 years or older, the limit increases to ₹50,000. Since you paid ₹30,000 but the limit is ₹25,000 (general case), you can claim only ₹25,000. If a family member is 60+, you can claim the full ₹30,000.

Is there a deduction if I have no health insurance but paid medical bills for senior citizen parents?

Yes. If your senior citizen parents (60+) do not have any health insurance, medical expenditure paid for them is eligible for deduction under Section 80D — up to ₹50,000. This special provision was introduced to cover senior citizens who may not be able to obtain health insurance. Payment can be made in cash for this purpose.

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