Section 80GG — claim rent when you get no HRA

HRA is only available if your salary includes it — but renters without HRA, and self-employed people, aren't left out. Section 80GG offers them a rent deduction instead. Here's how 80GG works, an old-regime benefit.

Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-13

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1. Who can claim 80GG
2. The deduction is the least of three figures
3. The Rs 5,000-a-month cap
4. File the required declaration
5. It's an old-regime benefit
Common questions

Quick answer

If you pay rent but your salary has no HRA (or you're self-employed), 80GG lets you deduct up to Rs 5,000 a month. Here's how.

1. Who can claim 80GG

Section 80GG is for individuals who pay rent but don't receive any HRA — typically self-employed people, or salaried people whose package has no HRA component. You can't claim it if you (or your spouse/minor child) own a home where you live or work, or if you already get HRA.

2. The deduction is the least of three figures

Your 80GG deduction is the lowest of: Rs 5,000 a month (Rs 60,000 a year); 25% of your total income; and the rent you pay minus 10% of your total income. You compare all three and claim the smallest — much like the HRA calculation.

3. The Rs 5,000-a-month cap

The monthly Rs 5,000 ceiling means 80GG is more limited than HRA can be, so it's a modest benefit. Still, for a self-employed renter with no other rent deduction, it's worth claiming — up to Rs 60,000 a year off your taxable income.

4. File the required declaration

To claim 80GG you need to file a declaration (Form 10BA) stating that you pay rent and meet the conditions. Keep your rent receipts and the agreement to support it, as with any rent-based claim.

5. It's an old-regime benefit

Like HRA, the 80GG deduction is available only in the old regime. So factor it into your regime comparison — for a self-employed renter, it's one of the deductions that can tilt the decision toward the old regime.

Common questions

1Can I claim rent if I don't get HRA?

Yes — through Section 80GG , if you pay rent but receive no HRA (and don't own a home where you live or work). It's aimed at self-employed people and salaried people without an HRA component.

2How much can I claim under 80GG?

The least of Rs 5,000 a month (Rs 60,000 a year), 25% of total income, or rent minus 10% of total income. The monthly Rs 5,000 cap makes it a modest but worthwhile deduction.

3What do I need to claim 80GG?

A declaration in Form 10BA confirming you pay rent and meet the conditions , plus rent receipts and the agreement. It's an old-regime deduction.

Paying rent with no HRA? Write to the firm and we'll claim your 80GG deduction correctly.