What is the 80C limit for FY 2026-27?

Section 80C allows a deduction of up to ₹1,50,000 per year (old regime only). Sections 80C, 80CCC and 80CCD(1) together share this ₹1.5 lakh cap.

Does my EPF count under 80C?

Yes. Your own EPF contribution counts toward the ₹1.5 lakh 80C limit in the old regime, along with any PPF, ELSS, insurance and other eligible items.

Is 80C available in the new tax regime?

No. 80C (and most other deductions) are not available in the new regime. They apply only if you choose the old regime.

What is 80CCD(1B) and is it extra?

Section 80CCD(1B) is an additional ₹50,000 deduction for your own NPS contribution, over and above the ₹1.5 lakh 80C limit (old regime).

Which 80C investment is best?

It depends on your goals: ELSS has the shortest lock-in (3 years) and market-linked returns; PPF is safe and tax-free; EPF is automatic. Most salaried people already fill much of 80C through EPF alone.

Section 80C Deductions (FY 2026-27): ₹1.5 Lakh Guide

Updated for FY 2026-27 · illustrative, not financial advice

Short answer: Section 80C lets you deduct up to ₹1,50,000 a year (in the old regime only) for a range of investments and expenses: EPF, PPF, ELSS, life insurance, home-loan principal, kids’ tuition and more. Your own EPF already counts toward it. See how it changes your tax in the planner’s old-regime page.

What qualifies under 80C

Your EPF (employee) contribution and VPF
PPF (Public Provident Fund)
ELSS tax-saving mutual funds (3-year lock-in)
Life insurance premiums (LIC and others)
Home-loan principal repayment
Children’s tuition fees (up to two children)
Sukanya Samriddhi, NSC, 5-year tax-saving FD, ELSS/ULIP, etc.

The ₹1.5 lakh limit (and 80CCD(1B))

Everything above shares a single ₹1,50,000 cap (Sections 80C + 80CCC + 80CCD(1)). Beyond that, Section 80CCD(1B) gives an extra ₹50,000 for your own NPS, so the personal maximum is ₹2,00,000 in the old regime. (Employer NPS is separate; see80CCD(2).)

Old regime only

80C is not available in the new regime. If you already invest heavily and pay rent, the old regime may beat the new one. Compare bothwith your salary first. In the planner, the old-regime page counts your EPF automatically and lets you add any extra 80C on top (capped at ₹1.5L).

Related: HRA exemption · How to pay zero tax.

Frequently asked questions

What is the 80C limit for FY 2026-27?: Section 80C allows a deduction of up to ₹1,50,000 per year (old regime only). Sections 80C, 80CCC and 80CCD(1) together share this ₹1.5 lakh cap.
Does my EPF count under 80C?: Yes. Your own EPF contribution counts toward the ₹1.5 lakh 80C limit in the old regime, along with any PPF, ELSS, insurance and other eligible items.
Is 80C available in the new tax regime?: No. 80C (and most other deductions) are not available in the new regime. They apply only if you choose the old regime.
What is 80CCD(1B) and is it extra?: Section 80CCD(1B) is an additional ₹50,000 deduction for your own NPS contribution, over and above the ₹1.5 lakh 80C limit (old regime).
Which 80C investment is best?: It depends on your goals: ELSS has the shortest lock-in (3 years) and market-linked returns; PPF is safe and tax-free; EPF is automatic. Most salaried people already fill much of 80C through EPF alone.