Cap each deduction
Adds your 80C buckets and caps them at Rs. 1.5 lakh, limits 80CCD(1B) to Rs. 50,000 and applies the 80D senior and non-senior ceilings.
Reviewed for current filing season: 10 June 2026
Section 80C Tax-Saving Calculator for FY 2025-26 (AY 2026-27)
Add up your tax-saving investments and expenses - PPF, ELSS, EPF, life insurance, home-loan principal, tuition fees, NPS, health insurance and donations - and see exactly how much old-regime tax they save at your marginal rate. The calculator applies every statutory cap automatically and compares the result with the default new regime.
Filing season update: Deductions under 80C (Rs. 1.5 lakh cap), 80CCD(1B) (extra Rs. 50,000), 80D and 80G can be claimed for FY 2025-26 only in the old regime. The new regime instead offers wider slabs and a Section 87A rebate that makes taxable income up to Rs. 12 lakh tax-free - so always compare both before opting. Business taxpayers opting out of the new regime may need Form 10-IEA.
Section 80C bucket
PPF, ELSS, EPF, life insurance, home-loan principal, tuition fees, NSC, SSY and SCSS - all capped together at Rs. 1.5 lakh.
Beyond 80C
Extra Rs. 50,000 for NPS under 80CCD(1B), health insurance under 80D with senior-citizen limits, and eligible 80G donations.
Regime check
See old-regime tax before and after deductions, the tax saved, and whether the new regime still beats it.
Calculate Your Tax Saving from Deductions
Enter annual amounts for FY 2025-26. The calculator caps 80C at Rs. 1.5 lakh, 80CCD(1B) at Rs. 50,000 and applies 80D limits, then computes old-regime tax before and after deductions with 87A rebate and 4% cess.
Important limits
- All 80C entries are capped together at Rs. 1,50,000 (section 80CCE), not individually.
- 80CCD(1B) is an additional Rs. 50,000 for NPS only - amounts already counted in 80C cannot be repeated here.
- 80D limits: Rs. 25,000 for self/family (Rs. 50,000 if senior) plus Rs. 25,000 for parents (Rs. 50,000 if senior). Cash-paid premiums do not qualify; preventive health check-ups sit within these limits up to Rs. 5,000.
- Enter the eligible 80G deduction (50% or 100% of the donation as applicable, after qualifying-limit rules), not the raw donation amount.
Want the deductions claimed right?
All India ITR can verify proofs, apply every cap, compare regimes and file your AY 2026-27 return with maximum legitimate savings.
- 80C, 80D, 80G proof review
- Old vs new regime comparison
- Form 16 and AIS reconciliation
Donations need receipts with the donee's PAN and, for many funds, Form 10BE certificates.
What counts towards the Rs. 1.5 lakh 80C limit
| Investment / expense | Notes |
|---|---|
| PPF | Deposit limit Rs. 1.5 lakh a year; interest and maturity exempt |
| ELSS mutual funds | Shortest lock-in (3 years) among 80C options; market-linked |
| EPF / VPF | Employee's own contribution deducted from salary |
| Life insurance premium | For self, spouse or children; premium conditions apply for full benefit |
| Home-loan principal | Principal portion of EMIs plus stamp duty and registration in the purchase year |
| Children's tuition fees | Tuition component only, up to two children, Indian institutions |
| NSC, SSY, SCSS, 5-year tax-saver FD | Post office and bank instruments with 5-year (or longer) lock-ins |
Everything in this table shares one combined ceiling of Rs. 1,50,000 under section 80CCE. Investing Rs. 2,40,000 across the bucket still yields only Rs. 1.5 lakh of deduction - the calculator applies this cap for you. For the full eligibility rules see the guide on deductions under section 80C.
Worked example: Rs. 12,00,000 income with 80C and 80D
A non-salaried taxpayer with gross income of Rs. 12,00,000 invests Rs. 1,50,000 in 80C and pays Rs. 25,000 of health insurance under 80D:
| Step | Without deductions | With deductions |
|---|---|---|
| Old-regime taxable income | Rs. 12,00,000 | Rs. 10,25,000 |
| Old-regime tax (incl. 4% cess) | Rs. 1,79,400 | Rs. 1,24,800 |
| Tax saved | Rs. 54,600 (Rs. 1,75,000 at the 30% marginal rate plus cess) | |
The same taxpayer in the new regime pays zero tax at Rs. 12,00,000 thanks to the Section 87A rebate - without investing a rupee. This is exactly why the regime comparison matters: deductions only pay off when old-regime tax after deductions drops below the new-regime figure, which typically needs a large total deduction stack (HRA, home-loan interest, 80C, 80D, NPS together). Run your own numbers on the income tax calculator and the old vs new regime guide.
Tax saved per Rs. 1.5 lakh of 80C at each slab
| Marginal old-regime slab | Tax saved on Rs. 1,50,000 (incl. cess) |
|---|---|
| 5% (Rs. 2.5-5 lakh) | Rs. 7,800 |
| 20% (Rs. 5-10 lakh) | Rs. 31,200 |
| 30% (above Rs. 10 lakh) | Rs. 46,800 |
How the calculator works
Old-regime tax, twice
Computes old-regime tax on income before deductions and again after them, including standard deduction, 87A rebate and 4% cess.
Show the saving
The difference between the two is the tax saved by your deductions at your marginal slab rate.
Compare regimes
Estimates new-regime tax on the same income (where these deductions are mostly unavailable) and tells you which regime wins.
Maximise deductions with expert filing
Related current ITR guides
File ITR Online
AY 2026-27 filing steps and examples
Old vs New Regime
Compare slabs, deductions and examples
Tax & Refund Calculator
Estimate tax, refund or extra payable
AIS/Form 26AS Mismatch
Fix TDS, income and refund mismatches
Belated, Revised & ITR-U
Know which correction route applies
Which ITR Form?
ITR-1, ITR-2, ITR-3 or ITR-4
Rs 12 Lakh Tax-Free
Section 87A rebate rules and examples
Income Tax Act 2025
What changes from 1 April 2026
More AY 2026-27 tax guides
Save tax: Home loan benefits · NPS (80CCD) · Donations (80G) · Education loan (80E) · Interest income (80TTA/80TTB) · Form 15G/15H · Capital gains exemptions (54/54F/54EC)
Investors and traders: F&O and intraday tax · ESOP and RSU tax · Share buyback tax · Foreign income and Schedule FA · Gift tax (56(2)(x)) · HUF taxation
Calculators and tools: Income tax calculator · Advance tax calculator · 80C tax-saving calculator · NPS calculator · Gratuity calculator · EPF calculator · Crypto tax calculator · HRA calculator
Filing and compliance: Section 87A rebate · Marginal relief · Form 10-IEA · PAN-Aadhaar link · AIS and TIS · ITR-U updated return · Discard ITR and condonation · TDS on rent and property · Income Tax Act 2025
Frequently Asked Questions
What is the maximum deduction under Section 80C?
Rs. 1,50,000 per financial year across all 80C investments combined - PPF, ELSS, EPF, life insurance premium, home-loan principal, children's tuition fees, NSC, Sukanya Samriddhi and 5-year tax-saver deposits. An additional Rs. 50,000 is available for NPS under section 80CCD(1B).
Can I claim 80C in the new tax regime?
No. Section 80C, 80CCD(1B), 80D and 80G deductions are available only in the old regime. The new regime offers lower slab rates, a Rs. 75,000 standard deduction for salary or pension income and the Section 87A rebate that makes taxable income up to Rs. 12 lakh tax-free.
What are the Section 80D limits for AY 2026-27?
Health insurance premium for self and family qualifies up to Rs. 25,000, or Rs. 50,000 where the eldest insured person is a senior citizen. A separate limit of Rs. 25,000 (Rs. 50,000 for senior citizens) applies to premiums paid for parents.
How much tax does a full 80C investment save?
It depends on your marginal old-regime slab. At the 30% slab, Rs. 1,50,000 of 80C saves Rs. 46,800 including cess; at 20% it saves Rs. 31,200; at 5% it saves Rs. 7,800. The calculator shows the exact saving for your income.
Is the 80G amount I enter the donation or the deduction?
Enter the eligible deduction - 50% or 100% of the donation depending on the fund, after qualifying-limit rules. See the 80G guide for category-wise rules and Form 10BE requirements.
Should I still invest in 80C if the new regime suits me?
Tax-saving investments such as PPF, ELSS and NPS can still make sense for wealth building even when they bring no deduction in the new regime. Compare both regimes first - if old-regime tax after deductions is lower than new-regime tax, the deductions are worth claiming.
Sources reviewed
- Income Tax Department: Salaried individuals for AY 2026-27 - deductions, slabs and regimes
- Income Tax Department: Senior citizens for AY 2026-27 - higher 80D limits and old-regime slabs
- NPS Trust: 80CCD(1) and 80CCD(1B) limits within and beyond section 80CCE
This calculator estimates old-regime tax savings for resident individuals below 60 using FY 2025-26 (AY 2026-27) slabs, the Rs. 1.5 lakh 80CCE cap, 80CCD(1B), 80D limits and your entered 80G deduction. It does not cover HRA, home-loan interest, 80E, 80TTA/80TTB, surcharge or senior-citizen slabs - verify the complete position before filing, and remember that deduction proofs may be sought during processing.
