Health · perquisite
Health check-up and wellness programmes
Employer-funded check-ups and wellness benefits are generally taxable at cost unless they fall in an excluded medical category.
How the taxable value is determined
Value is the employer's cost less recoveries; certain medical facilities and reimbursements fall within the excluded categories in the proviso to Section 17(2).
Regime availability
- Old regime
- Prescribed value applies
- New regime
- Prescribed value applies
Documentation to keep
Invoices and the employer's benefit policy.
Legal basis: Proviso to Section 17(2), Income-tax Act
Frequently asked questions
Is health check-up and wellness programmes taxable in India?
Employer-funded check-ups and wellness benefits are generally taxable at cost unless they fall in an excluded medical category. Value is the employer's cost less recoveries; certain medical facilities and reimbursements fall within the excluded categories in the proviso to Section 17(2).
Does the exemption apply under the new tax regime?
Under the old regime this treatment is not applicable — the value is prescribed, not exempted; under the new regime it is not applicable — the value is prescribed, not exempted. Legal basis: Proviso to Section 17(2), Income-tax Act.
What records should I keep for health check-up and wellness programmes?
Invoices and the employer's benefit policy.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.