Section 80EE · First-Time Home Buyer · Old Regime

Section 80EE Calculator

Find your additional ₹50,000 home-loan interest deduction — over and above the ₹2,00,000 you already claim under Section 24(b) — and the tax it saves you, live.

Category
Income Tax & TDS
Takes about
1 min
Updated
Sep 2026
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Full breakdown below ↓
🏠 Home loan interest
Total interest paid this year All home-loan interest in the FY
Interest already claimed u/s 24(b) Self-occupied cap is ₹2,00,000
Section 80EE lets a first-time buyer claim the interest that is left over after the ₹2,00,000 Section 24(b) limit, up to an extra ₹50,000. If you have not yet used the full ₹2,00,000 under 24(b), 80EE only applies to interest beyond it.
📊 Your income-tax slab
Marginal tax rate (old regime)
Section 80EE is available only in the old tax regime. Your tax saving equals the 80EE deduction multiplied by your marginal slab rate (a 4% cess makes the real saving slightly higher).

Deduction breakdown

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Disclaimer: Indicative estimate for a resident individual under the old regime. Section 80EE requires the loan to be sanctioned in FY 2016-17. Actual benefit depends on your total income, other deductions and eligibility. Rates per the Income-tax Act, 1961.

What Section 80EE gives a first-time buyer

Section 80EE lets a first-time home buyer deduct up to ₹50,000 of home-loan interestin addition to the ₹2,00,000 already allowed under Section 24(b) on a self-occupied house. That takes the total interest deduction to as much as ₹2,50,000 in a year, purely on the interest portion of your EMIs.

₹50,000
Maximum extra interest deduction under Section 80EE
₹2.5L
Total interest deduction possible (24(b) ₹2L + 80EE ₹50k)
₹35L
Maximum sanctioned loan amount to qualify
₹50L
Maximum value of the house property

Who is eligible for Section 80EE

Section 80EE is narrow and time-bound. Every one of these conditions must be met for the year you claim it.

Eligibility conditions
Loan sanctioned between1 Apr 2016 – 31 Mar 2017
Sanctioned loan amount≤ ₹35,00,000
Value of the house≤ ₹50,00,000
Property already ownedNone on sanction date
Type of taxpayerIndividual only
Tax regimeOld regime
How 80EE stacks up
Order of deduction24(b) first, then 80EE
Section 24(b) limit₹2,00,000
Section 80EE limit₹50,000
Loan taken fromBank / housing finance co.
80EE vs 80EEAMutually exclusive
Only interest over and above the ₹2,00,000 claimed under Section 24(b) qualifies for 80EE. You cannot claim the same rupee of interest twice.

How the 80EE deduction is calculated

First apply the ₹2,00,000 Section 24(b) limit to your interest. Whatever interest is left over — up to ₹50,000 — becomes your 80EE deduction. Your tax saving is that deduction times your slab rate. Here are three worked cases (interest ₹2,50,000, ₹2,00,000 already under 24(b)):

5% slab ₹2.5L – 5L income
80EE deduction₹50,000
Tax saved₹2,500
20% slab ₹5L – 10L income
80EE deduction₹50,000
Tax saved₹10,000
30% slab Above ₹10L income
80EE deduction₹50,000
Tax saved₹15,000
Worked example: interest ₹2,50,000 with ₹2,00,000 already claimed under 24(b) → extra interest ₹50,000 → 80EE deduction = min(₹50,000, ₹50,000) = ₹50,000; at the 30% slab, tax saved = ₹50,000 × 30% = ₹15,000 (a 4% cess adds ₹600 more in real terms).

Key terms explained

Section 24(b)

The main home-loan interest deduction — up to ₹2,00,000 a year for a self-occupied house. Section 80EE only kicks in for interest that exceeds this ₹2,00,000 cap.

Section 80EE

An additional ₹50,000 interest deduction for first-time buyers whose loan was sanctioned in FY 2016-17, with loan ≤ ₹35L and house value ≤ ₹50L. Individuals only, old regime only.

80EE vs 80EEA

Both give extra home-loan interest relief but for different loan periods — 80EE for FY 2016-17 sanctions, 80EEA (up to ₹1.5L) for FY 2019-22. They are mutually exclusive; you cannot claim both on the same loan.

Marginal slab rate

The rate applied to your top slice of income — 5%, 20% or 30% in the old regime. A deduction saves tax at this rate, so the same ₹50,000 saves ₹2,500 at 5% but ₹15,000 at 30%.

Questions people ask

Short answers on Section 80EE First Home. Tap a question to open it.

01What does section 80EE give?

An additional deduction of up to ₹50,000 a year on home loan interest for a first-time buyer, over and above the ₹2,00,000 allowed under section 24(b).

02What are the conditions?

The loan must have been sanctioned by a financial institution between 1 April 2016 and 31 March 2017, the loan must not exceed ₹35 lakh, the property value must not exceed ₹50 lakh, and the taxpayer must not own any other residential house on the date of sanction.

03How is 80EE different from 80EEA?

Section 80EEA applies to loans sanctioned between 1 April 2019 and 31 March 2022 for a property with a stamp duty value up to ₹45 lakh, and gives a larger deduction of up to ₹1,50,000. The two cannot be claimed for the same interest.

04Can I still claim these deductions?

Yes, if your loan was sanctioned within the applicable window and you are still repaying it — the deduction continues for the life of the loan. No fresh loan taken today qualifies under either section.

05Are they available under the new regime?

No. Both 80EE and 80EEA are Chapter VI-A deductions and apply only under 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.