Section 80U Calculator
Flat deduction for a resident individual with their own disability — ₹75,000 (40–79%) or ₹1,25,000 (80%+ severe). See your tax saved instantly.
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How your 80U deduction is worked out
Claim every deduction — get your ITR filed by a CA
We check your 80U eligibility, Form 10-IA and file your return accurately.
Disclaimer: Indicative estimate for a resident individual under the old regime. Section 80U deduction is flat and certificate-based; actual tax saved depends on your total income and slab. Rates per Finance Act 2025 (carried forward, unchanged for FY 2026-27 & FY 2027-28).
Section 80U at a glance
Section 80U of the Income Tax Act gives a resident individual who is themselves certified with a disability a flat deduction from total income. The amount is fixed — it does not matter how much you actually spent on treatment or support. You just need a valid disability certificate from a prescribed medical authority.
80U deduction amounts
The deduction is a single flat figure decided purely by the disability percentage on your certificate. There is no bill, receipt or expense proof to submit — unlike many other deductions.
| Disability certified | 40% – 79% |
| Flat deduction | ₹75,000 |
| Tax saved @ 5% | ₹3,750 |
| Tax saved @ 20% | ₹15,000 |
| Tax saved @ 30% | ₹22,500 |
| Disability certified | 80% & above |
| Flat deduction | ₹1,25,000 |
| Tax saved @ 5% | ₹6,250 |
| Tax saved @ 20% | ₹25,000 |
| Tax saved @ 30% | ₹37,500 |
Worked examples
The saving is simply the flat deduction multiplied by your marginal slab rate. Here are the two headline cases for a taxpayer in the 30% slab under the old regime.
Key points explained
Who can claim 80U
A resident individual certified with at least 40% disability by a prescribed medical authority. It is for the taxpayer's own disability — not a dependent's.
Flat, not expense-based
The deduction is a fixed amount (₹75,000 or ₹1,25,000). You do not need to prove any spending — the amount is the same regardless of actual cost.
Certificate & Form 10-IA
You need a valid disability certificate from a medical authority; certain conditions also require Form 10-IA. Renew it when the certificate expires.
80U vs 80DD
80U is for your own disability; 80DD is for a disabled dependent. Both cannot be claimed for the same person — but a taxpayer with a self-disability and a disabled dependent can claim both.
Questions people ask
Short answers on Section 80U Self Disability. Tap a question to open it.
01What does section 80U allow?
A flat deduction of ₹75,000 for a resident individual with a disability of 40% or more, rising to ₹1,25,000 for a severe disability of 80% or more. It is a fixed deduction and does not depend on expenditure.
02How is 80U different from 80DD?
Section 80U is claimed by the person with the disability themselves. Section 80DD is claimed by a taxpayer who maintains a dependent with a disability. The same disability cannot be the basis for both claims.
03What certificate is required?
A certificate of disability in the prescribed form from a notified medical authority, and Form 10-IA for autism, cerebral palsy and multiple disabilities. Where the certificate has an expiry date, a fresh one is needed for the year after it lapses.
04Which disabilities are covered?
Those defined under the disability legislation — blindness, low vision, leprosy-cured, hearing impairment, locomotor disability, mental retardation and mental illness, along with autism, cerebral palsy and multiple disabilities.
05Is 80U available under the new regime?
No. Section 80U is a Chapter VI-A deduction and is not available under the new regime, so a taxpayer relying on it should compare both regimes before choosing.
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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.