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AY 2026-27 · FY 2025-26 · Old regime only

Section 80D: tax savings on health insurance

Section 80D lets individuals and HUFs deduct the health-insurance premiums — and some medical costs — they pay for themselves, their family and their parents. It is worth up to ₹1 lakh a year, and it sits over and above the ₹1.5 lakh of Section 80C.

Claim your 80D deduction with a CA
Max deduction₹1 lakh
Who can claimIndividuals & HUFs
BonusOver & above 80C
The quick answer

Section 80D lets an individual or HUF deduct health-insurance premiums for self, family and parents — up to ₹1 lakh, separate from 80C. Like 80C, it works only under the old tax regime.

CoversPremiums + some medical costs
ForSelf, family & parents
CatchOld regime only
The limits

Two buckets, doubled for seniors

Your 80D limit is set by who you insure and their age. The cap rises from ₹25,000 to ₹50,000 once a senior citizen (60+) is covered.

You & your family Self, spouse, dependent children
All below 60₹25,000
Self / eldest is 60+₹50,000
+
Your parents Dependent or not — both count
Parents below 60₹25,000
Parents are 60+₹50,000
Maximum combined deduction₹1,00,000 when both you and your parents are senior citizens
A worked example

How ₹75,000 comes together

A common case: you insure your own family, and you also cover senior-citizen parents.

You, spouse & kids (all below 60)Premium paid ₹25,000 ₹25,000
Senior-citizen parents (60+)Premium paid ₹55,000, capped at ₹50,000 ₹50,000
Total 80D deduction₹75,000

The up-to-₹5,000 preventive check-up sits inside each cap — it does not add a separate ₹5,000.

The rules that trip people up

Four things to get right

Preventive check-up: ₹5,000

Routine health check-ups count up to ₹5,000 — but inside your ₹25k / ₹50k cap, not on top. This portion can be paid in cash.

Premiums must be non-cash

Pay by UPI, card, net-banking or cheque. A premium paid in cash does not qualify — only the preventive check-up may be cash.

Senior parents, no policy

If your parents are 60+ and have no health cover, their actual medical bills are deductible up to ₹50,000 (paid non-cash, keep proofs).

More that qualifies

CGHS / notified scheme contributions, top-up plans and critical-illness riders all count within your 80D limit.

Stack your deductions

80D is one layer — not the whole story

Under the old regime, 80D stacks on top of 80C and HRA. Together they can take a serious chunk off your taxable income.

Section 80C — investments & expensesup to ₹1.5 lakh
Section 80D — health insuranceup to ₹1 lakh
HRA exemption — if you pay rentvaries with salary & rent
Read about Section 80C → Read about HRA exemption →
The one catch

80D only works if you pick the old regime

The new tax regime is the default, and it removes 80D along with 80C and HRA — in exchange for lower slab rates. So before you bank on the deduction, check which regime actually leaves you better off this year.

Compare both regimes → Old vs new regime, explained
File it right

Claim every deduction you’re entitled to

A CA checks which regime wins, captures 80D alongside 80C, HRA and the rest, and files cleanly — so you keep what’s yours and stay notice-proof.

Get your ITR filed by a CA
Section 80CThe ₹1.5 lakh deduction→ HRA exemptionRent-based tax saving→ Old vs new regimeWhich one saves more→ Income tax calculatorRun your numbers→
FAQ

Section 80D, answered

What is Section 80D?
Section 80D is a deduction for health-insurance premiums and certain medical expenses paid for yourself, your family and your parents. It is available under the old tax regime, over and above the ₹1.5 lakh limit of Section 80C.
What is the maximum 80D deduction?
Up to ₹1,00,000 a year — ₹50,000 for a senior-citizen self and family, plus ₹50,000 for senior-citizen parents. If no one insured is a senior citizen, the maximum is ₹50,000 (₹25,000 + ₹25,000).
Is the ₹5,000 preventive check-up extra?
No. The up-to-₹5,000 for preventive health check-ups is included within your ₹25,000 / ₹50,000 cap, not added on top. This portion can be paid in cash.
Can I claim 80D in the new tax regime?
No. Like 80C and HRA, Section 80D is not available under the new regime (Section 115BAC). You must opt for the old regime to claim it.
Can I claim 80D for my parents?
Yes. Premiums you pay for your parents qualify whether or not they depend on you — up to ₹25,000, or ₹50,000 if they are senior citizens.
Do I have to pay premiums by card or cheque?
Yes. Health-insurance premiums must be paid by a non-cash mode — UPI, card, net-banking or cheque. Only the preventive health check-up portion can be paid in cash.
My senior parents have no health policy — can I still claim?
Yes. If your parents are 60+ and have no health insurance, their actual medical expenditure is deductible up to ₹50,000, paid non-cash. Keep itemised proofs.
Is Section 80D under the old Act or the new Income Tax Act 2025?
AY 2026-27 (income of FY 2025-26) is filed under the Income-tax Act, 1961, so it is claimed as Section 80D. Under the new Income Tax Act, 2025 — which applies from FY 2026-27 — the same relief is renumbered as Section 126.
File with a CA, not a portal

Turn your health cover into a tax saving

We check the right regime, claim 80D with every other deduction you qualify for, and file your return — transparent pricing, real Chartered Accountants, 7-day turnaround.

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YMYL note: general information, not tax or insurance advice. Eligibility, limits and the better regime depend on your numbers — confirm with a qualified CA before acting.