FY 2025–26 · AY 2026–27 · Old Regime Only

Section 80D Health Insurance Deduction

Work out your health-insurance tax deduction live — self & family, parents and preventive check-up, capped exactly as the Income Tax Act allows.

Category
Income Tax & TDS
Takes about
1 min
Updated
Sep 2026
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Full breakdown below ↓
👨‍👩‍👧 Self & family
Health insurance premium Self, spouse & dependent children
Is the eldest insured a senior citizen (60+)?
👴 Parents
Parents' premium Additional deduction over & above self
Are your parents senior citizens (60+)?
🩺 Preventive health check-up
Check-up amount For self, family or parents — max ₹5,000
The ₹5,000 preventive-check-up amount is not extra — it counts within the self and parents caps above. Section 80D is available in the old regime only; the new regime does not allow it.

Deduction breakdown

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Disclaimer: Indicative estimate of the Section 80D deduction for a resident individual. Actual eligibility depends on premium payment mode (cash not allowed except check-up) and other facts. Rates per Income Tax Act as applicable FY 2026-27.

Section 80D at a glance

Section 80D lets you deduct health-insurance premiums (and a small preventive check-up amount) from your taxable income under the old tax regime. There are two separate buckets — one for yourself and family, one for your parents — and each cap depends on whether the insured is a senior citizen (60+).

₹25,000
Self & family cap when no one insured is a senior citizen
₹50,000
Cap for self (or parents) when the eldest insured is 60+
₹5,000
Preventive check-up — included within the caps, not extra
₹1,00,000
Maximum possible when both self and parents are senior

The two buckets & their caps

Your total 80D deduction is the sum of two independent buckets. Each is capped separately, and the ₹5,000 preventive check-up sits inside these caps — it never raises them.

Bucket 1 — Self & family
Eldest insured below 60₹25,000
Eldest insured 60 or above₹50,000
Covers self, spouse & children
Bucket 2 — Parents
Parents below 60₹25,000
Parents 60 or above₹50,000
Over & above the self bucket
Preventive check-up (self + parents combined, max ₹5,000) is counted within these caps. Premiums must be paid by any mode other than cash; the check-up may be paid in cash.

How the deduction is calculated

Cap the self & family premium at its limit, cap the parents' premium at its limit, fit the preventive check-up within those caps, then add the two buckets. Here are three worked examples:

₹22,000 self, non-senior
Self bucket (cap ₹25k)₹22,000
Parents ₹28k (senior)₹28,000
Total 80D deduction₹50,000
₹30,000 self, non-senior
Self bucket (cap ₹25k)₹25,000
No parents' premium₹0
Total 80D deduction₹25,000
₹55,000 self, senior
Self bucket (cap ₹50k)₹50,000
Parents ₹60k (senior)₹50,000
Total 80D deduction₹1,00,000
The self bucket is capped at ₹25,000 (or ₹50,000 if the eldest insured is a senior); premium above the cap is not deductible. Parents form a second, independent bucket with the same senior/non-senior caps.

Key points explained

Old regime only

Section 80D is available only under the old tax regime. If you opt for the new regime, health-insurance premiums give you no deduction — factor this in when choosing regimes.

Senior-citizen boost

When the eldest insured in a bucket is 60 or above, that bucket's cap rises from ₹25,000 to ₹50,000. Self and parents are assessed separately for age.

Preventive check-up

Up to ₹5,000 for preventive health check-ups (self + parents together) counts within the caps — it does not increase them, but it may be paid in cash.

Payment mode

Health-insurance premiums must be paid by any mode other than cash (cheque, card, UPI, net-banking) to qualify. Only the preventive check-up amount may be paid in cash.

Questions people ask

Short answers on Section 80D Health Insurance. Tap a question to open it.

01How much can I claim under section 80D?

Up to ₹25,000 for premiums for yourself, spouse and dependent children, and a further ₹25,000 for parents. Each limit rises to ₹50,000 where the person insured is a senior citizen — so a maximum of ₹1,00,000 where both you and your parents are senior citizens.

02Is a preventive health check-up included?

Yes, up to ₹5,000, and it is within the overall limit rather than in addition to it. This is the one component that can be paid in cash.

03Can I claim medical expenses without insurance?

Yes, for a senior citizen who has no health insurance — actual medical expenditure up to ₹50,000 is allowed within the same limit. This does not apply to a person below 60.

04Does the premium have to be paid in a particular way?

Yes. Except for the preventive check-up, the premium must be paid by any mode other than cash — bank transfer, cheque, card or UPI — to qualify.

05Is 80D available under the new regime?

No. Section 80D is a Chapter VI-A deduction and is not available under the new regime. It remains one of the more common reasons taxpayers stay with the old regime.

Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.