Section 80D allows you to deduct health insurance premiums from your taxable income — reducing your tax liability. It applies under the old tax regime (not available if you opt for the new tax regime).
80D deduction limits
| Who you're covering | Deduction limit |
|---|---|
| Self, spouse, children (all below 60) | Up to ₹25,000/year |
| Self, spouse, children (you or spouse is 60+) | Up to ₹50,000/year |
| Parents (below 60 years) | Additional ₹25,000/year |
| Parents (60 years or above) | Additional ₹50,000/year |
| Maximum total deduction possible | ₹1,00,000/year |
Real example
Scenario: Rohit, 34 years old, old tax regime
- • Premium for self + spouse + child: ₹18,000/year → Deduction: ₹18,000
- • Premium for parents (both 65 years): ₹42,000/year → Deduction: ₹42,000
- • Total deduction: ₹60,000
- • Tax saved at 30% slab: ₹18,000/year
Preventive health check-up
Within the overall 80D limit, up to ₹5,000 per year spent on preventive health check-ups (for self, spouse, children, or parents) can be claimed as deduction. Payment can be in cash (unlike premiums, which must be non-cash).
Key rules
- Premium must be paid by non-cash methods (cheque, UPI, net banking, card)
- Only available under the old tax regime
- Premium paid for parents can be claimed even if they file their own tax returns
- Group health insurance premium paid by employer — you cannot claim deduction on this
Old vs new tax regime?
Read our detailed comparison: Old regime vs new regime — which lets you claim insurance deductions?
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