Section 80GG: claim rent when you get no HRA

When 80GG applies

Section 80GG is for taxpayers who pay rent but receive no [HRA](/learn/hra-exemption-itr) — common for freelancers, business owners, or salaried staff whose package has no HRA component. It is an old-regime deduction.

The conditions

• You (or your spouse/minor child) do not own a house in the city where you live and work
• You actually pay rent for accommodation you occupy
• You file Form 10BA (a declaration) on incometax.gov.in

The deduction formula — least of three

1. ₹5,000 per month (₹60,000 a year)
2. 25% of total income (before this deduction)
3. Rent paid minus 10% of total income

You get the smallest of these three.

What you should do

1. Confirm your salary has no HRA (check Form 16 Part B) — if it does, use HRA exemption instead
2. Total your annual rent paid with proof
3. File Form 10BA on the portal before claiming
4. Run old vs new regime — 80GG only helps in old regime
5. Use LastMinute ITR to draft the figures, then verify

Common mistake

Forgetting Form 10BA. The deduction can be disallowed if the declaration is not filed. Submit it on incometax.gov.in in the same session.

Related guides

• HRA exemption in ITR
• 80C deduction guide
• Old vs new regime

Estimate your tax with LastMinute — you file the final return on incometax.gov.in.