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Section 80D Calculator — Health Insurance Tax Benefit FY 2025-26

Calculate your Section 80D tax deduction for health insurance premiums paid for self, spouse, children, and parents. Limits: ₹25,000 (below 60) or ₹50,000 (senior citizen 60+) per category. See your eligible deduction, actual tax saved, unused headroom, and combine with 80C and NPS for total tax savings. Available under the old tax regime only.

Old Regime Only: Section 80D deductions are available ONLY under the old tax regime. The new regime (default from FY 2023-24) does not allow 80D deductions. Check which regime is better for you.
Annual premium for self, spouse, and dependent children
Annual premium for father and/or mother
Up to ₹5,000 — INCLUDED within the limits, not extra
Senior citizens (60+) get ₹50,000 limit instead of ₹25,000
Senior citizen parents (60+) get ₹50,000 limit
Marginal rate that applies to your highest income bracket

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How to Use This Calculator

80D Tax Saving tab

Enter the annual health insurance premium you pay for self + family (spouse and dependent children) and parents separately. Add any preventive health check-up expenses (up to ₹5,000, which is INCLUDED within the limits, not extra). Select your and your parents' age category — senior citizens (60+) get the higher ₹50,000 limit instead of ₹25,000. Choose your tax slab to see the actual tax saved in rupees.

Maximize 80D tab

See how much of your Section 80D limit you have used vs unused. The calculator shows headroom in both the self and parents buckets, and gives you a specific recommendation: "Top up self premium by ₹X, parents premium by ₹Y to save ₹Z more in tax." This helps you decide whether to upgrade your health insurance plan.

80D + 80C + 80CCD Combined tab

See your total tax saving from all major old-regime deductions in one place: Section 80C (₹1.5L for EPF, PPF, ELSS, etc.), Section 80D (health insurance), and Section 80CCD(1B) (₹50K NPS). This gives you the full picture of how much tax you are saving under the old regime.

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The Formula

Section 80D tax saving is calculated based on health insurance premiums paid and the taxpayer's marginal tax slab rate:

Self + Family Deduction:
Self Limit = ₹25,000 (below 60) or ₹50,000 (senior citizen 60+)
Self Eligible = min(Premium + Preventive Check-up, Self Limit)

Parents Deduction:
Parents Limit = ₹25,000 (below 60) or ₹50,000 (senior citizen 60+)
Parents Eligible = min(Parents Premium, Parents Limit)

Total 80D Deduction:
Total = Self Eligible + Parents Eligible
Tax Saved = Total × Tax Slab Rate
Cess Saved = Tax Saved × 4%
Total Tax Saved = Tax Saved + Cess Saved

Maximum 80D Deduction Scenarios:
Both below 60: ₹25,000 + ₹25,000 = ₹50,000
Self below 60, parents 60+: ₹25,000 + ₹50,000 = ₹75,000
Both 60+ (senior citizens): ₹50,000 + ₹50,000 = ₹1,00,000

Maximum Tax Saving (at 30% slab + 4% cess):
Both below 60: ₹50,000 × 31.2% = ₹15,600/year
Self below 60, parents 60+: ₹75,000 × 31.2% = ₹23,400/year
Both 60+: ₹1,00,000 × 31.2% = ₹31,200/year

Preventive Health Check-up:
Up to ₹5,000 — INCLUDED within the above limits (not extra).
Can be paid in cash (only 80D expense allowed in cash).

The ₹5,000 preventive health check-up is subsumed within the ₹25,000/₹50,000 ceiling. If your premium alone exceeds the limit, the check-up adds no extra deduction. Section 80D is available only under the old tax regime.

Example

Priya — Bengaluru marketing manager, ₹14L salary, 30% slab, old regime

Priya is 32 years old and pays health insurance for herself and her parents. Her father is 63 (senior citizen). She wants to know her 80D tax saving and whether she can save more.

Step 1: Current premiums

Self + family health insurance₹20,000/year
Parents health insurance₹30,000/year
Preventive health check-up₹5,000
Self ageBelow 60
Parents age60+ (senior citizen)

Step 2: Calculate eligible deduction

Self + family limit₹25,000 (below 60)
Self eligible (₹20,000 + ₹5,000 check-up)₹25,000
Parents limit₹50,000 (senior citizen)
Parents eligible₹30,000
Total 80D deduction₹55,000

Step 3: Calculate tax saved (30% slab)

Tax saved (30%)₹16,500
Cess saved (4%)₹660
Total tax saved₹17,160

Step 4: Maximize by filling the gap

Parents headroom₹20,000 (₹50,000 - ₹30,000)
Additional tax saved if parents premium topped up₹6,240
Maximum possible tax saving₹23,400/year

Priya saves ₹17,160 via Section 80D. By topping up her parents' health insurance premium by ₹20,000 (from ₹30,000 to ₹50,000), she can save an additional ₹6,240/year in tax while getting better health coverage for her senior citizen parents.

FAQ

For FY 2025-26, the Section 80D limits are: ₹25,000 for self, spouse, and dependent children (₹50,000 if any insured is a senior citizen aged 60+). An additional ₹25,000 for parents (₹50,000 if parents are senior citizens). The maximum total deduction is ₹1,00,000 if both the taxpayer and parents are senior citizens. A preventive health check-up of up to ₹5,000 is included within these limits, not on top. These limits have been unchanged since Finance Act 2018 and were not modified in Union Budget 2025.
No. Section 80D deductions are NOT available under the new tax regime. The new regime (default from FY 2023-24) explicitly excludes 80D along with 80C, HRA, LTA, and most other deductions. There is no exception for 80D under the new regime. If you want to claim 80D deductions, you must opt for the old regime. Use our Income Tax Calculator to compare both regimes.
The ₹5,000 preventive health check-up deduction is INCLUDED within the overall ₹25,000/₹50,000 limit — it is NOT an additional deduction. For example, if you are below 60 and pay ₹22,000 in premium plus ₹5,000 for a check-up (total ₹27,000), your deduction is capped at ₹25,000, not ₹30,000. However, preventive health check-up is the only 80D payment that can be made in cash — all other premium payments must be non-cash (cheque, UPI, net banking, etc.).
Yes. Unlike many other deductions, parents do NOT need to be financially dependent on you for the Section 80D deduction. You can claim the deduction for health insurance premium paid for your parents regardless of whether they earn their own income. The key requirement is that you must be the one paying the premium. However, the deduction for siblings, in-laws, or other relatives is not allowed under 80D.
The maximum tax saving depends on your and your parents' age and your tax slab. At the 30% slab + 4% cess: if both you and parents are below 60, maximum saving is ₹15,600/year (₹50,000 deduction). If parents are senior citizens (60+), maximum is ₹23,400/year (₹75,000 deduction). If both are senior citizens, maximum is ₹31,200/year (₹1,00,000 deduction). Combined with 80C (₹46,800) and 80CCD(1B) NPS (₹15,600), the total old-regime deduction-based tax saving can reach ₹93,600/year.

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