Section 80D Deduction (Section 126) — Health Insurance Calculator
Claim the health-insurance premiums you pay for yourself, your family and your parents — up to ₹25,000 to ₹1,00,000 a year depending on ages. The calculator below applies the correct age bands, the ₹5,000 preventive check-up cap and the uninsured-senior route, and shows the exact tax you save. Under the Income-tax Act, 2025 (Section 126) and the Act, 1961 (Section 80D).
80D Health Insurance Calculator
Enter premiums for yourself and your parents. The tool applies the age bands, the ₹5,000 preventive cap and the uninsured-senior rule.
What Section 80D (now Section 126) covers
Section 80D lets an individual or HUF deduct health-insurance premiums, and certain medical costs for senior citizens, from taxable income. Under the new Income-tax Act, 2025 the provision continues as Section 126; the limits and conditions are unchanged from the old Section 80D. It is an old-regime deduction — the new default regime does not allow it.
The limits, by age
| Who is covered | All under 60 | Senior citizen (60+) involved |
|---|---|---|
| Self, spouse and dependent children | Up to ₹25,000 | Up to ₹50,000 (if you or spouse is 60+) |
| Parents (additional) | Up to ₹25,000 | Up to ₹50,000 (if a parent is 60+) |
| Maximum combined | ₹50,000 | Up to ₹1,00,000 (self senior + parents senior) |
| Preventive health check-up | Up to ₹5,000, counted within the limits above (cash allowed) | |
| Uninsured senior — medical expenditure | Up to ₹50,000, only where the senior has no health insurance | |
The parents’ limit is over and above the self-and-family limit — that is how the maximum reaches ₹1,00,000 when both you and your parents are senior citizens. The ₹5,000 preventive check-up is not extra; it sits inside these amounts.
Key conditions
Premiums must be paid in any mode other than cash (only the preventive check-up may be paid in cash). Cover can be for you, your spouse, your dependent children and your parents (dependent or not). Where a single premium buys a multi-year policy, the deduction is spread evenly across the years of cover. The senior-citizen medical-expenditure route applies only when that senior has no health-insurance policy.
Old Act 1961 vs new Act 2025 — numbering
Income-tax Act, 1961
- Deduction: Section 80D
- Self/family ₹25,000 · seniors ₹50,000
- Parents extra ₹25,000 / ₹50,000
- Applies for FY 2025-26 and earlier
Income-tax Act, 2025
- Deduction: Section 126
- Limits and conditions unchanged
- Old regime only — not in the new regime
- Applies from Tax Year 2026-27 (1 April 2026)
A worked example
Rahul, 45, with senior parents (30% slab, old regime)
| Premium for self, spouse and child | ₹28,000 |
| Deduction for self and family (capped ₹25,000) | ₹25,000 |
| Premium for parents (aged 68) | ₹46,000 |
| Deduction for parents (capped ₹50,000) | ₹46,000 |
| Total 80D deduction | ₹71,000 |
| Tax saved (30% + 4% cess) | ₹22,152 |
Rahul’s own premium of ₹28,000 is capped at ₹25,000 because his family is under 60, but the parents’ bucket allows up to ₹50,000 as they are senior citizens — so ₹46,000 is fully allowed. Total deduction ₹71,000.