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Home›India›80DDB Medical Expense Calculator

80DDB Medical Expense Calculator India — Specified Diseases FY 2025-26

Calculate tax deduction under Section 80DDB for medical treatment of specified diseases listed under Rule 11DD. Check eligible diseases, deduction limits by age, insurance reimbursement adjustment, and combine with 80D insurance premium deduction. Old tax regime only. Updated for FY 2025-26.

Section 80DDB is available only under the old tax regime. Not available under Section 115BAC (new regime).
Calculate Section 80DDB deduction for specified disease treatment
Senior citizens get higher deduction limit (\u20B91L vs \u20B940K)
Must be a specified disease under Rule 11DD
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Total amount spent on treatment during FY
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Amount received from insurer or employer
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Gross total income before deductions (old regime)
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v1.0 ยท Updated March 2026 ยท FY 2025-26

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How to Use This Calculator

80DDB Deduction tab

Select the patient's age category (senior or non-senior), choose the disease type from the Rule 11DD list, enter the actual medical expenditure incurred during the financial year, and any insurance reimbursement received. The calculator computes the eligible deduction (capped at &rupee;40,000 or &rupee;1,00,000), the net out-of-pocket expense, and your exact tax saving at your income slab rate including 4% cess.

Eligible Diseases tab

Select any disease from the Rule 11DD specified diseases list to see whether it qualifies for 80DDB deduction, which specialist's prescription is required, and what form to obtain. All 13 diseases across 5 categories (neurological, cancer, AIDS, renal, hematological) are listed with the exact specialist qualification needed.

80DDB + 80D Combined tab

Families dealing with serious medical conditions often have both treatment expenses (80DDB) and health insurance premiums (80D). This tab shows both deductions side by side with the combined tax saving. Enter your 80DDB expenses and 80D insurance premium to see the total medical deduction available.

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The Formula

Section 80DDB Deduction = min(Limit, Actual Expenditure − Insurance Reimbursement)

Deduction Limits:
Non-senior citizen (below 60): &rupee;40,000
Senior citizen (60 and above): &rupee;1,00,000

Net Eligible Expenditure:
Net Expenditure = Actual Medical Expenditure − Insurance/Employer Reimbursement

Eligible Deduction:
Deduction = min(Limit based on patient age, Net Expenditure)
If Net Expenditure ≤ 0, deduction = &rupee;0

Tax Saving:
Tax Saving = Tax(Income) − Tax(Income − Deduction)
Includes 4% Health & Education Cess on tax

Worked Example

Meena — cancer treatment costing &rupee;3,00,000

Meena (45, non-senior) was diagnosed with malignant cancer. Her treatment during FY 2025-26 cost &rupee;3,00,000. She has no insurance reimbursement. She earns &rupee;12,00,000 per year and files under the old tax regime.

Step 1: Determine the limit

Patient age45 years (non-senior)
80DDB limit&rupee;40,000

Step 2: Calculate net expenditure

Actual expenditure&rupee;3,00,000
Insurance reimbursement&rupee;0
Net expenditure&rupee;3,00,000

Step 3: Eligible deduction

Deduction = min(&rupee;40,000, &rupee;3,00,000)&rupee;40,000

Step 4: Tax saving

Tax slab (income &rupee;12L)30% (old regime)
Effective rate with 4% cess31.20%
Tax saving&rupee;40,000 × 31.20% = &rupee;12,480

Note: If Meena were 62 years old (senior citizen), the limit would be &rupee;1,00,000 instead of &rupee;40,000, and her tax saving would be &rupee;31,200. The higher limit for seniors recognizes that elderly patients typically face higher medical costs.

Section 80DDB at a Glance (FY 2025-26)

Key facts about medical expense deduction under Section 80DDB.

80DDB deduction rules summary
Parameter Detail
Deduction limit (non-senior) &rupee;40,000
Deduction limit (senior 60+) &rupee;1,00,000
What is deductible Actual expenditure minus insurance reimbursement
Diseases Specified diseases under Rule 11DD only
For whom Self, spouse, children, parents, siblings (dependent)
Form required Form 10-I (specialist prescription)
Tax regime Old regime only (not under 115BAC)
Rule 11DD specified diseases and specialists
Disease Category Specialist Required
Dementia, Dystonia, Motor Neurone Disease, Ataxia, Chorea, Hemiballismus, Aphasia, Parkinson's Neurological Neurologist (DM Neurology)
Malignant Cancer Cancer Oncologist (DM Oncology)
Full-Blown AIDS AIDS Specialist in Govt Hospital
Chronic Renal Failure Renal Urologist/Nephrologist (MCh/DM)
Haemophilia, Thalassaemia Hematological Haematologist (MD Haematology)

For neurological diseases, disability must be certified at 40% or above. Prescription must be from specialist in a government hospital or approved hospital.

Tax saving by slab rate (on &rupee;40,000 deduction)
Tax Slab Effective Rate Tax Saving (&rupee;40K deduction) Tax Saving (&rupee;1L deduction)
5% (&rupee;2.5L–5L) 5.20% &rupee;2,080 &rupee;5,200
20% (&rupee;5L–10L) 20.80% &rupee;8,320 &rupee;20,800
30% (above &rupee;10L) 31.20% &rupee;12,480 &rupee;31,200

Senior citizens (60+) get the higher &rupee;1,00,000 limit, providing up to &rupee;31,200 in tax savings at the 30% bracket.

FAQ

Yes, you can incur the medical expenditure at any hospital — government or private. However, the prescription (Form 10-I) must be from a specialist doctor working in a government hospital or a hospital notified by the government for this purpose. The treatment itself can be at any facility, but the certification of the disease must come from a qualified specialist in a government or approved hospital. Keep all medical bills and receipts as proof of expenditure.
The 80DDB deduction is reduced by any amount received as reimbursement from an insurance company or employer. Only the net out-of-pocket expense borne by the taxpayer is eligible. For example, if treatment costs &rupee;3,00,000 and insurance reimburses &rupee;2,50,000, your net expense is &rupee;50,000. The deduction would be min(&rupee;40,000, &rupee;50,000) = &rupee;40,000 for a non-senior. If insurance covers the entire cost, no 80DDB deduction is available.
Yes. Section 80DDB allows deduction for medical expenses incurred on treatment of self, spouse, children, parents, and siblings — provided they are dependent on the taxpayer. If your parent is dependent on you and is being treated for malignant cancer (a specified disease under Rule 11DD), you can claim the deduction. If the parent is a senior citizen (60+), the higher limit of &rupee;1,00,000 applies. You need Form 10-I from an oncologist at a government hospital.
No. Section 80DDB covers only the specific diseases listed under Rule 11DD. Common diseases like diabetes, hypertension, heart disease, arthritis, or asthma are NOT covered. The specified diseases are: neurological disorders (dementia, Parkinson's, etc.), malignant cancer, full-blown AIDS, chronic renal failure, haemophilia, and thalassaemia. These are typically serious, life-threatening conditions requiring expensive, prolonged treatment. For general medical expenses, consider Section 80D (health insurance premiums) instead.
To claim 80DDB, you need: (1) Form 10-I — a prescription from a specialist doctor (neurologist, oncologist, urologist, haematologist, or immunologist as applicable) working in a government hospital certifying the disease. (2) Medical bills and receipts showing actual expenditure incurred during the financial year. (3) Insurance reimbursement details if any amount was received from the insurer/employer. (4) Proof of dependency if claiming for a dependent family member. Keep all documents for at least 6 years from the end of the assessment year in case of scrutiny.

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