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Health insurance premium deduction up to ₹1L
Deduction for health insurance premium paid for self, spouse, dependent children, and parents. Higher limit if any of the insured is a senior citizen (60+).
Maximum deduction
₹25,000 (self/spouse/kids) + ₹50,000 (senior citizen parents) = up to ₹75,000–₹1,00,000
Who can claim
Individuals and HUFs paying health insurance premium for self, spouse, dependent children, or parents.
How it works
Section 80D allows deduction for medical insurance premium and preventive health check-ups. The limit depends on age: ₹25,000 for self + family if everyone is below 60; ₹50,000 if any insured is 60+. Parents are treated separately — additional ₹25,000 if parents below 60, ₹50,000 if parents are senior. So a person with senior citizen parents can claim up to ₹1,00,000 (₹50k + ₹50k). Preventive health check-up deduction of ₹5,000 is included within these limits, not over and above.
Eligible instruments
Health insurance premium for self, spouse, dependent children — up to ₹25,000 (₹50,000 if senior citizen)
Health insurance premium for parents — additional ₹25,000 (₹50,000 if parents are senior)
Preventive health check-up — up to ₹5,000 (within the above limits)
Medical expenditure for senior citizen parents who don't have health insurance — up to ₹50,000
Documents you'll need
Insurance premium payment receipt (must be paid by non-cash mode — UPI, net banking, card)
Health check-up bill / receipt
Parents' age proof — Aadhaar / PAN to establish senior citizen status
For uninsured senior parent medical expenses — bills, prescriptions, doctor receipts
Worked example
You (35) pay ₹22,000 for self+family health policy. You also pay ₹38,000 for your parents (father 65, mother 62) policy.
Self+family: ₹22,000 (under ₹25k cap). Parents (senior): ₹38,000 (under ₹50k cap). Total deduction: ₹60,000.
In 30% slab: ₹60,000 × 30% = ₹18,000 + cess = ~₹18,720 saved.
Common mistakes to avoid
Paying health insurance premium in cash — not allowed under 80D (preventive check-up can be cash)
Claiming for siblings or in-laws — only self, spouse, kids, parents qualify
Claiming employer-paid group health insurance — only your contribution (deducted from salary) qualifies
Missing the senior citizen uplift when one parent is 60+ but you are below 60
FAQ
Can I claim 80D in the new tax regime?
No. 80D is disallowed under the new regime, like most other Chapter VI-A deductions.
I paid premium for in-laws — eligible?
No. 80D explicitly covers only self, spouse, dependent children, and parents (yours, not spouse's).
Are top-up plans and critical illness plans covered?
Yes — any health insurance product approved by IRDAI qualifies, including top-up, super top-up, and critical illness.
What if my parent is 59 — does the ₹50k limit apply?
No. Senior citizen status starts at 60. Up to age 59, the parents' limit stays at ₹25,000.
Related sections
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