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Income Tax · Section 80E · Old Regime · AY 2027-28

Section 80E Education Loan Deduction

The entire interest you pay on an education loan is deductible — no upper limit — for up to 8 assessment years. See your deduction and tax saved live.

Category
Income Tax & TDS
Takes about
1 min
Updated
Sep 2026
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🎓 Education loan interest
Interest paid this year On the education loan — full amount
₹
Section 80E covers interest on a loan taken for the higher education of yourself, your spouse, your children, or a student for whom you are the legal guardian. There is no upper limit — the entire interest is deductible. Principal repayment is not eligible.
📊 Your income tax slab Old regime
Marginal tax rate
Section 80E is available only under the old tax regime. Tax saved is the deduction × your slab rate plus 4% health & education cess. Pick the slab that matches your highest income band.

Deduction & tax-saving breakdown

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Disclaimer: Indicative estimate for individual residents under the old regime. Actual benefit depends on total taxable income, the 8-year limit and eligibility of the loan. Rates per Finance Act 2025.

Section 80E at a glance

Section 80E lets a resident individual deduct the entire interest paid in a year on a loan taken for higher education — with no monetary ceiling. It runs for a maximum of 8 assessment years starting from the year you begin repaying, or until the interest is fully paid, whichever is earlier.

No limit
Entire interest paid is deductible — there is no upper cap
8 years
Maximum assessment years the deduction can be claimed
Interest only
Principal repayment does not qualify under 80E
Old regime
Available only if you opt for the old tax regime

How the deduction is calculated

The maths is simple: your deduction equals the full interest you paid, and the tax you save is that deduction multiplied by your marginal slab rate, grossed up by the 4% health & education cess. Here is what different slabs save on ₹80,000 of interest:

₹80,000 interest · 5% slab
Deduction (80E)₹80,000
Tax saved≈ ₹4,160
₹80,000 interest · 20% slab
Deduction (80E)₹80,000
Tax saved≈ ₹16,640
₹80,000 interest · 30% slab
Deduction (80E)₹80,000
Tax saved≈ ₹24,960
Tax saved = interest × slab rate × 1.04 (cess). At a 30% slab, ₹80,000 of interest saves roughly ₹24,960 in tax.

Key rules explained

Who can claim

Only an individual (not HUF or company) who has taken the loan for higher education of self, spouse, children, or a student for whom they are the legal guardian. The loan must be from a bank or a notified financial/charitable institution.

The 8-year window

The deduction is available for a maximum of 8 assessment years from the year repayment begins — or until the interest is fully paid, whichever is earlier. Interest paid beyond 8 years cannot be claimed.

Interest only, no cap

Only the interest component of the EMI qualifies — principal repayment is not deductible under 80E (and it does not count under 80C either). Unlike most deductions, there is no maximum limit on the interest.

Old regime only

Section 80E cannot be claimed under the new tax regime. You must opt for the old regime to benefit. Weigh the interest saved against the higher old-regime slab rates before choosing.

Questions people ask

Short answers on Section 80E Education Loan. Tap a question to open it.

01How much education loan interest can I deduct?

The entire interest paid, with no monetary limit. Only interest qualifies — repayment of principal gets no deduction under section 80E.

02For how many years is the deduction available?

For eight consecutive assessment years starting from the year in which repayment of interest begins, or until the interest is fully paid, whichever is earlier.

03Whose education does it cover?

Higher education of the individual, their spouse, their children, or a student for whom the individual is the legal guardian. Higher education means any course after passing the senior secondary examination.

04Which lenders qualify?

A bank or notified financial institution, or an approved charitable institution. A loan from an employer, a relative or a private moneylender does not qualify however genuine it is.

05Is 80E available under the new regime?

No. It is one of the Chapter VI-A deductions withdrawn under the new regime, which matters where the loan is large and the interest outgo is significant.

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.