Section 80D (section 126) deduction calculator

Work out the health insurance deduction you can claim under the old regime, for your family and your parents, under the new Act’s section 126.

Updated for FY 2026-27 (tax year 2026-27) ·

You, spouse and dependent children

Parents

Deduction under section 126 (old 80D)

₹25,000

Old regime only. The new regime does not allow it.

Self and family (limit ₹25,000)₹25,000
Parents (limit ₹25,000)₹0
Total deduction₹25,000

Check-ups count within these limits, up to ₹5,000 in all. Premiums (other than check-ups) must be paid other than in cash.

Use this in the income tax calculator →

What is the section 126 deduction?

It lets you subtract health insurance premiums, preventive check-ups and, for uninsured senior citizens, medical bills from your income under the old regime. It replaced section 80D from 1 April 2026.

How to use this calculator

  1. Enter premiums and check-ups for yourself, your spouse and children.
  2. Do the same for your parents.
  3. Mark anyone who is 60 or older.
  4. Use the button to carry the deduction into the income tax calculator.

Deduction in common situations

Premium of ₹30,000 (under 60) or ₹60,000 (60+) for each group.

SituationSelf and familyParentsTotal
Self and family under 60, parents under 60₹25,000₹25,000₹50,000
Self and family under 60, senior parents₹25,000₹50,000₹75,000
Senior self and senior parents₹50,000₹50,000₹1,00,000

Frequently asked questions

What replaced section 80D?

From tax year 2026-27, the deduction for health insurance is section 126 of the Income-tax Act, 2025.

What are the limits?

Up to ₹25,000 for you, your spouse and dependent children, and up to ₹25,000 for parents. Each limit becomes ₹50,000 if the insured person is 60 or older.

Is a preventive health check-up deductible?

Yes, within the limits above, up to ₹5,000 in all, and it can be paid in cash.

Can I claim medical bills without insurance?

Only for a senior citizen with no health insurance, up to ₹50,000 within the same limit.

Is it available in the new regime?

No. Chapter VIII deductions such as section 126 are not allowed under the new regime (section 202).