What deduction can I claim under Section 80D for health insurance premiums?

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Section 80D allows deductions for health insurance premiums paid for yourself, your family, and your parents. This deduction is available only under the old tax regime.

Deduction limits under Section 80D:

Who is covered Age of insured Deduction limit
Self, spouse, children Below 60 ₹25,000
Self, spouse, children 60 or above (senior citizen) ₹50,000
Parents Below 60 ₹25,000
Parents 60 or above ₹50,000

Maximum combined deduction scenarios:

  • Self (below 60) + Parents (below 60) = ₹25,000 + ₹25,000 = ₹50,000
  • Self (below 60) + Parents (senior citizen) = ₹25,000 + ₹50,000 = ₹75,000
  • Self (senior citizen) + Parents (senior citizen) = ₹50,000 + ₹50,000 = ₹1,00,000

What counts under 80D:

  • Health insurance premiums (Mediclaim, family floater)
  • Preventive health check-up expenses, up to ₹5,000 (included within the overall limit, not additional)
  • Medical expenditure for senior citizens who do not have insurance (up to ₹50,000)
  • Contribution to Central Government Health Scheme (CGHS)

What does NOT count:

  • Life insurance premiums (these go under 80C)
  • Premiums paid in cash (only digital/cheque payments qualify, except for preventive check-ups which can be cash)
  • GST on insurance premiums (only the base premium amount)

Tips for maximizing 80D:

  • If your parents are senior citizens without insurance, you can still claim up to ₹50,000 for their medical expenses directly
  • The ₹5,000 preventive check-up is often overlooked. Keep the receipt from your annual health check-up
  • Pay your parents' insurance premium yourself to claim the deduction. They do not need to be your dependents
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Disclaimer: This information is for general educational purposes and is not professional tax advice. Tax situations vary. Consult a qualified tax professional for advice specific to your circumstances.