Available only under Old Tax Regime

80GG Rent Deduction

Paying rent but not receiving HRA? Claim deduction under Section 80GG of the Income Tax Act. We help you calculate and file Form 10BA correctly.

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About 80GG

What is Section 80GG?

Section 80GG allows individuals to claim deduction for rent paid for residential accommodation when they do not receive House Rent Allowance (HRA) from their employer. This benefit is available to both salaried employees (without HRA) and self-employed persons.

Important

80GG deduction is available only if you opt for the Old Tax Regime. It is not available under the New Tax Regime. You must also file Form 10BA to claim this deduction.

Eligibility Conditions

You pay rent for residential accommodation

You do not receive HRA or rent-free accommodation

You, your spouse or minor child do not own a house at the place of work

You do not own any self-occupied residential property elsewhere

You must file Form 10BA declaration

80GG Deduction Calculator

Estimate your eligible deduction instantly.

Calculation

How is 80GG Deduction Calculated?

₹5,000 per month

Maximum ₹60,000 per year

25% of Adjusted Income

Adjusted Income = GTI − deductions − special rate income

Rent − 10% of Adjusted Income

Actual rent paid minus 10% of adjusted income

The deduction allowed is the least of the three amounts calculated above.

Documents

Documents Required

Rent agreement with landlord

Rent receipts

Landlord's PAN (if annual rent > ₹1 lakh)

Form 10BA filing

Bank proof of rent payment

Need help claiming 80GG?

Our CAs will calculate your deduction, prepare Form 10BA and file your ITR with the correct claim.