Section 80D Calculator
Health insurance premiums for your family and your parents, and the deduction they earn.
- Self, spouse and children — limit ₹25,000.00
- ₹25,000.00
- Parents — limit ₹50,000.00
- ₹30,000.00
- of which preventive check-ups
- ₹0.00
- Total deduction
- ₹55,000.00
- Self and family
- ₹25,000.00
- Parents
- ₹30,000.00
FY 2026-27 (AY 2027-28). Section 126 of the Income-tax Act 2025 is the old section 80D; the limits are unchanged. There are two independent buckets — one for you, your spouse and children, one for your parents — and each doubles from ₹25,000 to ₹50,000 when anyone in it is 60 or over, whether or not your parents depend on you. The most anyone can claim is ₹1 lakh, with seniors in both. The ₹5,000 preventive health check-up allowance is shared across both buckets and sits inside their limits, not on top: if premiums already fill a bucket, a check-up adds nothing. It is the one item here you may pay for in cash; every other premium must be paid by a non-cash mode to qualify. Medical expenditure in place of a premium counts only for a senior citizen with no health policy. All of this is old regime only — section 126 is worth nothing under the new regime, which is the default.
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How it works
Section 80D — section 126 under the Income-tax Act 2025, with unchanged limits — allows a deduction for health insurance premiums in two independent buckets: one for you, your spouse and your children, and one for your parents. Each is ₹25,000, and each doubles to ₹50,000 when anyone in that bucket is 60 or over. The parents' bucket applies whether or not they depend on you financially, which is the part most people miss.
That gives a ceiling of ₹1 lakh, reached when there is a senior citizen on both sides. A ₹5,000 allowance for preventive health check-ups is shared across both buckets, and it sits inside those limits rather than on top of them — if premiums have already filled a bucket, a check-up adds nothing to it. Preventive check-ups are also the one item here you may pay for in cash; every other premium has to go through a non-cash mode to qualify.
Deduction = min(self and family premiums, ₹25,000 or ₹50,000 if any is 60+) + min(parents' premiums, ₹25,000 or ₹50,000 if either is 60+), with up to ₹5,000 of preventive check-ups filling any headroom left inside those limits.A senior citizen with no health policy at all may claim actual medical expenditure within the ₹50,000 bucket instead of a premium. Anyone who does hold a policy claims the premium, not the expenditure.
Frequently asked questions
Can I claim for my parents if they do not depend on me?
Yes. The parents' bucket under section 80D does not carry a dependency test, unlike some other deductions — what matters is that you paid the premium by a non-cash mode. If either parent is 60 or over, that bucket is ₹50,000 rather than ₹25,000, which is why the deduction is often larger for people supporting elderly parents than they expect.
Is the preventive health check-up allowance on top of the 25,000?
No, and this is the most common error with this section. The ₹5,000 for preventive check-ups is contained within the applicable ₹25,000 or ₹50,000 limit, and it is shared across both buckets rather than available once per bucket. If your premiums already reach the limit, a check-up adds nothing to your deduction.
Does Section 80D apply under the new tax regime?
No. Like section 80C, the health-insurance deduction is available under the old regime only, and is worth nothing under the new regime that has been the default since AY 2024-25. If you are weighing the two regimes, count your section 80D deduction among the old-regime benefits you would be giving up.
What if my parents are seniors but I am not?
The two buckets are assessed independently, so you would have a ₹25,000 limit for yourself, your spouse and your children, and a ₹50,000 limit for your parents — ₹75,000 in total. The full ₹1 lakh is only available when there is someone aged 60 or over in both buckets.