Section 80D · Health insurance

Health insurance deductions — self, family, parents.

Calculate your health insurance premium deduction under Section 80D. Self, family & parents — with preventive health checkup benefit.

Marginal Tax Rate
30%

Self, Spouse & Children

Health insurance premium for yourself and family

Limit: ₹25,000

Max ₹5,000 (within overall limit)

Used: ₹0Remaining: ₹25,000

‍‍Parents

Health insurance for parents (additional deduction)

Combined limit ₹5K for all

Used: ₹0Remaining: ₹25,000

Section 80D Tax Savings

Total Tax Saved (incl. 4% cess)
₹0
at 30% slab + 4% cess
Total Deduction
₹0
Max Possible
₹50,000
Self/Family
₹0 / ₹25,000
Parents
₹0 / ₹25,000
Overall Utilization0%

Deduction Breakdown

Self Premium₹0
Spouse Premium₹0
Children Premium₹0
Preventive Checkup (Self)₹0
Parents Premium₹0
Preventive Checkup (Parents)₹0
Total Eligible Deduction₹0

Section 80D Limits — Quick Reference

Self < 60 + Parents < 60₹25K + ₹25K = ₹50K
Self < 60 + Parents ≥ 60₹25K + ₹50K = ₹75K
Self ≥ 60 + Parents ≥ 60₹50K + ₹50K = ₹1L
Preventive Checkup₹5K (within above limits)

Section 80D Rules — FY 2025-26

Who Can Claim?

  • Individuals and HUFs
  • Resident & Non-Resident Indians
  • Available only in Old Tax Regime
  • Not available for cash payments (except preventive checkup)

💳 Eligible Expenses

  • Health insurance premium (self, spouse, children)
  • Health insurance premium for parents
  • Preventive health checkup (up to ₹5,000)
  • Medical expenses for senior citizens (if no insurance)

⚠️ Key Points

  • Preventive checkup is WITHIN the overall limit
  • Combined limit of ₹5K for preventive checkup (all members)
  • Premium must be paid via non-cash mode
  • Multi-year policies: claim proportionate yearly amount
Section 80D deductions are available only under the Old Tax Regime (FY 2025-26). Not available in New Tax Regime. Consult a CA for personalized advice.
Last updated: March 2026 · Assessment Year: AY 2026-27 (FY 2025-26)
Sources:Income Tax — Section 80D Health Insurance·IRDAI — Health Insurance Regulations