Section 80GG: Claim Rent Deduction When You Get No HRA
Last verified: June 2026, against the Income Tax Act provisions cited below. Figures apply to FY 2025-26 (AY 2026-27). This is general information, not personal tax advice.
Most salaried people cut their tax on rent through HRA. But what if your salary has no HRA component, or you are self-employed? Section 80GG is the answer — it lets you deduct rent paid even without HRA. Here is how much you can claim and the conditions attached.
How much you can claim
The deduction is the least of these three:
- ₹5,000 per month (i.e. ₹60,000 a year);
- 25% of your total income (before this deduction);
- Actual rent paid minus 10% of total income.
In practice the ₹60,000 annual cap is what limits most claimants.
Who can claim it
Section 80GG is for individuals — salaried (with no HRA) or self-employed — who pay rent for their accommodation. You qualify only if:
- You do not receive HRA at any time during the year;
- You, your spouse, your minor child or your HUF do not own a residential house at the place where you live or work;
- You do not own a house elsewhere that you are claiming as self-occupied.
Form 10BA is required
You must file a declaration in Form 10BA on the e-filing portal confirming you meet the conditions and stating the rent paid, landlord details and tenancy period. Without it, the deduction can be denied.
Old regime only
Like most Chapter VI-A deductions, 80GG is available only under the old tax regime. If you have an HRA component in your salary, you should instead use the HRA exemption — see HRA exemption and our HRA calculator.
Worked example
Total income ₹8,00,000; rent paid ₹1,80,000 a year. The three limits are: ₹60,000; 25% of income = ₹2,00,000; rent − 10% of income = ₹1,80,000 − ₹80,000 = ₹1,00,000. The least is ₹60,000, so you can deduct ₹60,000.
FAQs
Can I claim 80GG if I get HRA?
No. 80GG is only for those who do not receive HRA at any point in the year.
What is the maximum deduction?
Effectively ₹60,000 a year (₹5,000 a month), subject to the income-based limits.
Do I need to file any form?
Yes — Form 10BA, a declaration of rent paid and that you meet the conditions.
Is 80GG available under the new regime?
No. It is available only under the old tax regime.
