Tax Calculator · Old Regime
Section 80D Tax Calculator
Indicative Section 80D tax savings on health-insurance premiums in India — self / family / parents / senior citizens / preventive health check-up. Old-regime aware.
Indicative tax saving (old regime)
₹17,784
At the 30% marginal slab + 4% cess, on a total Section 80D deduction of ₹57,000. Educational estimate, not tax advice.
Self / family deduction
₹22,000
Cap: ₹25,000
Parents deduction
₹35,000
Cap: ₹50,000
Show the math step-by-step
- Self / spouse / children — bucket cap
- ₹25,000
- Self / spouse / children — premium paid
- ₹20,000
- Self / spouse / children — preventive checkup (capped at ₹5,000)
- ₹2,000
- Self / spouse / children — total spend
- ₹22,000
- Self / spouse / children — deduction (min of spend and cap)
- ₹22,000
- Parents — bucket cap
- ₹50,000
- Parents — premium paid
- ₹35,000
- Parents — preventive checkup (capped at ₹5,000)
- ₹0
- Parents — total spend
- ₹35,000
- Parents — deduction (min of spend and cap)
- ₹35,000
- Total Section 80D deduction
- ₹57,000
- Marginal tax slab rate
- 30%
- Plus 4% health & education cess
- × 1.04
- Indicative tax saving
- ₹17,784
How Section 80D works
Section 80D of the Income-tax Act 1961 lets an individual taxpayer deduct the health-insurance premium paid for self, spouse, dependent children, and parents from total taxable income — subject to age-based caps. The deduction reduces your taxable income, and the tax saving equals the deduction multiplied by your marginal tax rate.
The age-based caps (FY 2025-26)
- Self, spouse, dependent children — all below 60: up to ₹25,000 per year.
- Self, spouse, dependent children — at least one is a senior citizen aged 60+: up to ₹50,000 per year.
- Parents — both below 60: additional ₹25,000 per year.
- Parents — at least one parent is 60+: additional ₹50,000 per year.
- Preventive health check-up: up to ₹5,000 sits inside the overall limit (not on top of it).
The maximum total Section 80D deduction in a year — when both the taxpayer and the parents are senior citizens — is ₹1,00,000.
What counts toward the limit
- Health-insurance premium for self / spouse / children, paid by non-cash mode.
- Health-insurance premium for parents, paid by non-cash mode (cash payment is disallowed for premiums).
- GST charged on the premium counts toward the limit.
- Top-up and super top-up health policy premiums also qualify (they are health insurance under Section 80D).
- Preventive health check-up costs, paid in any mode (cash allowed) — capped at ₹5,000.
Old vs new regime
Section 80D is available only under the old tax regime. The new regime (default for individuals from AY 2024-25 onwards) provides lower headline rates but disallows most chapter-VI-A deductions including Section 80D. If you were already paying health-insurance premiums and claiming Section 80D, run the old-vs-new comparison every year before opting in.
Frequently asked questions
- Is Section 80D available under the new tax regime?
- No. Section 80D is available only under the old tax regime. Under the new (default) tax regime introduced by the Finance Act 2020 and refined since, the standard deductions including Section 80D are unavailable. To claim Section 80D, you must opt for the old regime when filing your return.
- What are the maximum Section 80D limits in FY 2025-26?
- Self, spouse, and dependent children: up to ₹25,000 (₹50,000 if any of them is a senior citizen aged 60+). Parents: an additional ₹25,000 (₹50,000 if any parent is 60+). Preventive health check-up of up to ₹5,000 sits inside the overall limits, not on top of them. The maximum total deduction (self senior + parents senior) is ₹1,00,000.
- Does GST on premium count toward the Section 80D limit?
- Yes. The deduction is for the actual amount paid, including the 18% GST on health insurance premium. So a premium displayed as ₹20,000 plus ₹3,600 GST counts as ₹23,600 toward the Section 80D limit (subject to the cap).
- What counts as a senior citizen for Section 80D?
- Any individual who is 60 years or older during any part of the relevant financial year. The rule is applied on a person-by-person basis — if your father is 65 but your mother is 58, the parents' bucket can claim up to ₹50,000 because at least one parent qualifies as a senior citizen.
- Can I claim Section 80D if I pay my parents' premium in cash?
- No. Section 80D requires the premium to be paid by any mode other than cash. Cheque, demand draft, internet banking, debit/credit card, UPI, or any other digital mode is fine. The preventive health check-up is the one exception — it can be paid in any mode, including cash.
- Is this calculator a quote?
- No. This is an indicative educational estimator. Your actual tax saving depends on your marginal tax rate, applicable surcharge, the health-insurance regulations and policy schedule, and other deductions you claim. For specific tax planning, consult a qualified chartered accountant.