Tax · Guide

Tuition fees tax deduction: what counts under 80C

Short answer

Tuition fees for up to two children in full-time education at a school, college or university in India count under section 80C, now section 123. They share the Rs 1.5 lakh limit with PF, PPF and other 80C items, and only under the old regime. Development fees, donations, transport and hostel charges do not count.

School fees are one of the largest regular expenses for salaried parents, and part of them can reduce taxable income under the old regime. The catch is that the 80C limit is shared, so many people already fill it with PF before fees come into play.

By FinancePaisa Editorial Team · Research & editorialUpdated 22 October 2026 · 2 min read

On this page (5 sections)

Which school fees can I claim under 80C?

Paid to a university, college, school or other educational institution in India.
For full-time education of up to two of your children.
Tuition fees only, whether paid at admission or later. The fee receipt should show the tuition fee separately.
Paid in the financial year in which you claim it.

Worked example: two children, Rs 1,35,000 of tuition fees

Your fees are Rs 60,000 and Rs 75,000. Your PF contribution is already Rs 1,00,000, so Rs 50,000 of the Rs 1,50,000 limit is left. You can claim Rs 50,000 of the fees. In the 30% slab that saves Rs 15,600 including cess.

Is the tuition fee deduction worth switching to the old regime for?

Rarely on its own. Fees share the Rs 1.5 lakh limit, and most salaried people reach a good part of it through PF. The old regime makes sense only when all your deductions together pass the break-even point for your salary; the old vs new regime guide has the numbers.

Frequently asked questions

Can both parents claim tuition fees?

Yes, each for the fees they paid, and each for up to two children, within their own Rs 1.5 lakh 80C limit.

Are coaching or tuition class fees allowed?

No. Private coaching is not fees to a school, college or university for full-time education.

Is playschool or nursery fee allowed?

Fees paid to a school for full-time education can qualify; ask the school for a receipt that shows the tuition fee separately.

Sources & references

Section 80C — Income Tax Department (checked 22 Oct 2026)
Provisions of the Income-tax Act, 1961 vis-a-vis Income-tax Act, 2025 — CBDT
Income-tax Act 2025 section numbers, old vs new — ClearTax (checked 22 Oct 2026)

Rates, fees, eligibility, and product terms cited on this page reflect the sources above at the time of publication and may have changed since. Always verify directly with the lender or regulator.