Last Updated: June 2026 — FY 2025-26 (AY 2026-27)
Section 80D allows a deduction on premiums paid for health insurance policies for yourself, your family, and your parents. This deduction is available only under the Old Tax Regime.
Section 80D Deduction Limits – FY 2025-26
| Who is Covered | Maximum Deduction |
|---|---|
| Self, Spouse & Children (below 60 years) | Rs. 25,000 |
| Self, Spouse & Children (60 years or above) | Rs. 50,000 |
| Parents (below 60 years) | Rs. 25,000 |
| Parents (60 years or above) | Rs. 50,000 |
| Maximum Total Deduction | Rs. 1,00,000 (both self & senior citizen parents) |
What is Covered Under Section 80D?
- Health insurance premiums paid for self, spouse, children, and parents
- Preventive health check-up: Up to Rs. 5,000 (within the overall 80D limit)
- Mediclaim policies from any IRDAI-approved insurer
- Premium must be paid by any mode other than cash (except preventive health check-up)
Section 80D Example
- Health insurance for self & family: Rs. 22,000 ? Deduction: Rs. 22,000
- Health insurance for senior citizen parents: Rs. 45,000 ? Deduction: Rs. 45,000
- Total 80D deduction: Rs. 67,000