Section 80D lets you deduct up to ₹1,00,000 a year for health insurance premiums, and only if you file under the old tax regime. The cap is built from two halves. Up to ₹50,000 for yourself and your family, and up to ₹50,000 for your parents. Each half is ₹25,000 unless the person covered is a senior citizen, in which case it rises to ₹50,000.
The rule that catches most people is the regime. The income tax portal states plainly that in the new tax regime, Chapter VI-A deductions cannot be claimed except under sections 80CCD(2), 80CCH and 80JJAA. Section 80D is not on that list. If you are on the default new regime, your health insurance premium buys you no tax relief at all.
What are the Section 80D limits for FY 2026-27?
| What you claim | Limit | Applies to | Source |
|---|---|---|---|
| Premium for self, spouse and dependent children | ₹25,000 | Where nobody covered is a senior citizen | incometax.gov.in |
| Premium for self, spouse and dependent children | ₹50,000 | Where you are a senior citizen | incometax.gov.in |
| Premium for parents | ₹25,000 | Parents under 60 | incometax.gov.in |
| Premium for parents | ₹50,000 | Senior citizen parents | incometax.gov.in |
| Medical expenditure where no premium is paid | ₹50,000 | Senior citizens only, self or parents | incometax.gov.in |
| Preventive health check-up | ₹5,000 | Included inside the limits above, not extra | incometax.gov.in |
| Maximum total under 80D | ₹1,00,000 | Senior taxpayer with senior parents | ₹50,000 plus ₹50,000 |
Figures as of 17 August 2026, for financial year 2026-27 and assessment year 2027-28. Source: the Income Tax Department portal, incometax.gov.in.
Who counts as a senior citizen for 80D?
Age 60 and above. The higher ₹50,000 limit attaches to the person insured, not to the person paying. So a 35-year-old paying the premium on a policy for a 68-year-old mother claims up to ₹50,000 under the parents half. Your own age does not restrict that.
The two halves are independent. A 40-year-old with senior parents claims ₹25,000 for the family and ₹50,000 for the parents. That is ₹75,000, not ₹1,00,000. The full ₹1,00,000 needs the taxpayer to be a senior citizen as well.
Can I claim 80D if my parents have no health insurance?
Yes, but only if they are senior citizens. Where no premium is paid on health insurance for a senior citizen, actual medical expenditure incurred on them qualifies, up to ₹50,000. This is the same ₹50,000 bucket, not an addition to it.
It is a genuinely useful provision. Uninsured elderly parents are common, because premiums at that age are high and pre-existing conditions bite. This clause lets the treatment cost do the work the premium would have done. It does not apply to non-senior parents, and it does not apply if a premium has been paid.
Does the preventive health check-up give me an extra ₹5,000?
No. The ₹5,000 sits inside your existing limit. The portal states it is “included in above limit”. So if you already pay ₹25,000 of premium for your family, the check-up adds nothing.
It matters when your premium is low. Pay ₹18,000 in premium and spend ₹5,000 on check-ups, and you claim ₹23,000 against a ₹25,000 cap. That is the only case where the sub-limit does anything for you.
Is 80D worth staying in the old regime for?
On its own, rarely. Take the largest case, ₹1,00,000 of 80D at a 30% marginal rate. The deduction is worth about ₹30,000 of tax before cess. The new regime’s lower slabs often give back more than that on their own.
So do the arithmetic on your full deduction stack, not on 80D alone. Add Section 80C, home loan interest, HRA and everything else the old regime allows, then compare. Our old versus new regime calculator runs both. Our page on choosing between the regimes covers what else you give up.
Here is the part nobody says out loud. Buy health insurance because a hospital bill will otherwise wipe out your savings. Do not buy it for the deduction. If you are on the new regime the deduction is zero, and the policy is still the right purchase. Sizing it correctly matters more than the tax, and our guide to health insurance deals with that.
What related deductions do senior citizens get?
Two sit alongside 80D and are easy to miss. Section 80DDB allows ₹1,00,000 for the treatment of specified diseases where the patient is a senior citizen, against ₹40,000 otherwise. Section 80TTB allows ₹50,000 of interest income from deposits for a resident senior citizen. Both are old-regime deductions, and both are stated on the income tax portal. A serious illness in an older parent can trigger 80D and 80DDB in the same year.
Frequently asked questions
Can I claim 80D for my in-laws?
No. The parents half of 80D covers your own parents, whether or not they are dependent on you. A spouse’s parents are not included. If your spouse pays their premium, your spouse claims it on their own return.
Can I claim 80D for my brother or sister?
No. The section covers self, spouse, dependent children and parents. Siblings are outside it, however much you contribute towards their cover.
I paid a three-year premium in one go. Can I claim it all this year?
A multi-year premium is spread across the years of cover. It is not claimed in full in the year you pay it. The annual limit still applies to each year’s share. Check the exact treatment for your policy on incometax.gov.in before you file, because getting this wrong invites a mismatch notice.
Does a critical illness rider qualify under 80D?
A health rider on a life policy is generally treated as health insurance here. The life cover part of the premium is not. Your insurer’s premium certificate should split the two amounts. Claim only the health portion. Our page on critical illness plans covers what those riders actually pay.
Sources
- Income Tax Department, help pages for senior and super senior citizens, AY 2026-27 — Section 80D limits, the ₹50,000 medical expenditure provision, the ₹5,000 preventive check-up sub-limit, and 80DDB and 80TTB limits. incometax.gov.in
- Income Tax Department, FAQs on the new tax regime versus the old tax regime — “In new tax regime, Chapter-VIA deductions cannot be claimed, except deduction u/s 80CCD(2)/80CCH/80JJAA.” incometax.gov.in
- Credsir tax dataset, as of 17 August 2026, for the financial year and assessment year in force.
One thing we have left out on purpose. The Income-tax Act, 2025 renumbers provisions of the older Act, and we could not verify the clause number that now corresponds to Section 80D. The income tax portal still describes the deduction as Section 80D for this assessment year, so that is the label used here. Check the current clause reference on incometax.gov.in before quoting a section number in a filing.
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