Section 80D Health Insurance Deduction — Full Breakdown FY 2025-26
Last verified: April 2026, against Section 80D of the Income Tax Act and CBDT clarifications.
Section 80D is the second-most-claimed deduction after 80C. A typical family with 60+ parents can claim up to ₹1 lakh under 80D — saving ₹31,000 in tax at the 30% slab.
The 80D limits for FY 2025-26
| Category | Self/Spouse/Children | Parents | Combined max |
|---|---|---|---|
| All below 60 | ₹25,000 | ₹25,000 | ₹50,000 |
| You below 60, parents 60+ | ₹25,000 | ₹50,000 | ₹75,000 |
| You 60+, parents 60+ | ₹50,000 | ₹50,000 | ₹1,00,000 |
Old tax regime only. New regime taxpayers cannot claim 80D. See tax regime comparison.
What counts
- Health insurance premium (self, spouse, dependent children, parents)
- Preventive health check-up — up to ₹5,000 within the limit (cash allowed for this only)
- Medical expenditure for senior citizens (60+) without health insurance — up to ₹50,000
- Critical illness rider premium attached to health policy
What doesn’t count
- Life/term/endowment/ULIP premium (that’s 80C)
- Cash payments above ₹5,000 (preventive check-up exception aside)
- Employer-paid group insurance (only employee-paid portion counts)
Worked example — family with parents 60+
Family floater ₹22,000 + parents senior plan ₹35,000 = ₹57,000 total deduction. Tax saved at 30%+cess: ₹17,784/year.
Linked deep-dives
- Health insurance guide
- Term life insurance
- Critical illness vs term vs health
- Old vs New Tax Regime
- Income Tax Calculator
FAQs
Is 80D available in new regime?
No. Only old regime.
Can I claim for in-laws?
No — covers self, spouse, dependent children, and parents only.
Are top-up premiums covered?
Yes — top-up and super top-up plans are fully deductible.
Last verified: April 2026.
