About the Section 80C Deduction Calculator
This Section 80C calculator helps you plan tax-saving investments under India’s old tax regime for FY 2026-27. Enter what you put into EPF, PPF, ELSS mutual funds, life insurance, children’s tuition fees, home-loan principal and other eligible items, plus your additional NPS contribution under Section 80CCD(1B) and health insurance premiums under Section 80D. It caps each item at its legal limit, shows how much room you have left, and calculates exactly how much tax the deductions save.
The limits used are those the Income Tax Department publishes for AY 2026-27, which Budget 2026 left unchanged for tax year 2026-27: ₹1,50,000 combined for 80C, 80CCC and 80CCD(1); an extra ₹50,000 for NPS under 80CCD(1B); and under 80D ₹25,000 for health insurance for yourself, spouse and children (₹50,000 if any of you is a senior citizen) plus a separate ₹25,000 or ₹50,000 for parents, with up to ₹5,000 for preventive health check-ups included within those limits. Tax is worked out with the old-regime slabs, the ₹50,000 standard deduction for salaried people, the Section 87A rebate up to ₹5 lakh of taxable income, surcharge and 4% cess.
These deductions are not available in the new tax regime (the default), so the calculator also shows your new-regime tax for comparison — many taxpayers find the new regime cheaper unless they also have large HRA or home-loan interest deductions. Section numbers follow the Income-tax Act, 1961; the Income-tax Act, 2025, which applies from tax year 2026-27, renumbers these provisions but keeps the same limits.
With the default inputs, the tax saved by these deductions is ₹64,584.00. Change any value above to recalculate instantly.
How to use the section 80c deduction calculator
- 1Enter your gross annual income and whether you are salaried.
- 2Fill in each 80C investment or payment for the financial year.
- 3Add your extra NPS contribution and health insurance premiums.
- 4Include any other old-regime deductions such as HRA or home-loan interest.
- 5Check the tax saved, the unused limits and how the new regime compares.
Formula and method
Each deduction is capped at its limit: the 80C basket (EPF, PPF, ELSS, life insurance, tuition fees, home-loan principal, NSC, tax-saver FDs and 80CCC/80CCD(1) pension contributions) at ₹1,50,000; additional NPS under 80CCD(1B) at ₹50,000; and 80D at ₹25,000 (₹50,000 if a senior citizen) for self, spouse and children, plus the same again for parents, with preventive check-ups up to ₹5,000 inside those limits.
The tax saved is the old-regime tax without these deductions minus the tax with them. Old-regime tax uses slabs of 0% to ₹2.5 lakh (₹3 lakh for seniors, ₹5 lakh for 80+), 5% to ₹5 lakh, 20% to ₹10 lakh and 30% above, a full rebate under Section 87A when taxable income is ₹5 lakh or less, surcharge with marginal relief above ₹50 lakh, and 4% health and education cess. New-regime tax uses the current slabs, ₹75,000 standard deduction and rebate up to ₹12 lakh.
- SD
- Standard deduction: ₹50,000 (old regime) for salaried individuals and pensioners
- Other
- Other old-regime deductions you enter (HRA, Section 24(b), 80E, 80G…)
- Tax_old
- Old-regime slab tax after 87A rebate, plus surcharge and 4% cess
Worked examples
₹15 lakh salary, common 80C mix + NPS
80C items total ₹1,37,000 (₹13,000 under the limit), NPS adds ₹50,000 and health insurance ₹20,000, for ₹2,07,000 of deductions. Old-regime taxable income falls from ₹14,50,000 to ₹12,43,000, cutting tax from ₹2,57,400 to ₹1,92,816 — a saving of ₹64,584. The new regime would still be cheaper at ₹97,500.
Over the 80C cap with senior parents
EPF and PPF total ₹2,70,000 but only ₹1,50,000 counts. 80D allows ₹25,000 for the family and ₹50,000 (capped) for senior parents. With ₹50,000 NPS that is ₹2,75,000 of the planned deductions, saving 30% plus cess: ₹85,800.
Income near the rebate limit
After the ₹50,000 standard deduction, taxable income is ₹7,00,000 without deductions (tax ₹54,600 with cess). The ₹1,50,000 of 80C and NPS deductions bring it to ₹5,50,000, so tax falls to ₹23,400 — saving ₹31,200. Another ₹50,000 of deductions would reach the ₹5 lakh rebate limit and wipe out the tax entirely.
Frequently asked questions
What is the Section 80C limit for FY 2026-27?+
The combined limit for Sections 80C, 80CCC and 80CCD(1) is ₹1,50,000 per year. It covers EPF, PPF, ELSS, life insurance premiums, tuition fees for up to two children, home-loan principal, NSC, tax-saver fixed deposits, SCSS and Sukanya Samriddhi.
Is 80CCD(1B) separate from 80C?+
Yes. Section 80CCD(1B) gives an additional deduction of up to ₹50,000 for your own contribution to NPS Tier I, over and above the ₹1,50,000 80C limit, taking the total possible to ₹2,00,000.
How much can I claim under Section 80D?+
Up to ₹25,000 for health insurance for yourself, spouse and dependent children (₹50,000 if anyone covered is 60 or older), plus a separate ₹25,000 or ₹50,000 for parents. Preventive health check-ups of up to ₹5,000 are included within these limits.
Can I claim 80C in the new tax regime?+
No. Section 80C, 80CCD(1B) and 80D deductions are only available under the old regime. The new regime allows the standard deduction and employer NPS contributions under 80CCD(2), but not these investment deductions.
Does EPF count towards 80C?+
Yes. Your own EPF and voluntary PF (VPF) contributions count under 80C. For many salaried employees EPF alone uses a large part of the ₹1,50,000 limit, so check before buying extra tax-saving products.
Which 80C option is best?+
It depends on your goals: ELSS has the shortest lock-in (3 years) and equity exposure, PPF offers government-backed tax-free returns over 15 years, and term insurance premiums provide protection. Avoid buying products only for the deduction.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.