The countdown to the Budget is gaining pace. As Finance Minister Nirmala Sitharaman prepared to present the Union Budget for 2026, the expectations around consumer-facing reforms are rising. As per Deloitte‘s Budget Expectations 2026 report, policy interventions in high-impact sectors such as healthcare, insurance and digital access could directly influence what consumers pay, how they access services and the quality of support they receive in the country.
Deloitte’s Budget Expectations 2026: Health – Push for affordable devices
One of the strongest calls from the healthcare sector is for a dedicated policy to regulate refurbished and pre-owned medical devices. The absence of such a framework today “has severely affected patients in underserved communities, depriving them of access to cost-effective medical equipment,” the Deloitte report noted.
The report further pointed out that the hospitals and diagnostic centres, situated especially in the smaller cities, may find it hard to buy affordable equipment, without clear import and licensing rules. The report asks for a dedicated policy with rules on minimum shelf life, certified refurbishment and OEM accountability, which would make the process safer, faster and cheaper.
Deloitte’s Budget Expectations 2026: Insurance -Tax breaks to drive penetration
In the insurance sector, the industry is pushing for enhanced tax deductions for term and health insurance under Section 80D, or the creation of a new section exclusively for insurance premiums. Such changes, the Deloitte report noted, are aimed at “encouraging penetration in low-income and rural segments, easing the compliance burden and increasing long-term savings mobilisation”.
The sector is also seeking zero-rating commissions, and allowing full ITC on distribution could lower operating costs and ultimately premiums.
Deloitte’s Budget Expectations 2026: Digital Ecosystem – AI education for all
The Deloitte report also highlighted the need for an expansion in the multilingual digital access and AI education, which aligns with the government’s push for inclusive digital public infrastructure. Initiatives like Digital India Bhashini, which support 22 Indian languages, helped people across the country to access digital services easily.
As per the report, it is recommended to implement project-based AI learning at schools and universities, where students would transition seamlessly from basics in AI concepts to advanced applications.
Deloitte’s Budget Expectations 2026: The big impact
Taken together, these policy expectations point to a Budget that could directly influence household-level financial decisions, such as lowering insurance premiums, cheaper healthcare and wider use of government and private digital services due to their availability in local languages.
