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Section 80GG — Rent without HRA
For salaried (without HRA component) or non-salaried earners. Deduction = least of: (a) ₹5,000/month (₹60k/yr), (b) 25% of total income, (c) rent paid − 10% of income.
₹3,60,000
₹8,00,000
80GG deduction
₹60,000
₹5k × 12 cap₹60,000
25% of income₹2,00,000
Rent − 10% income₹2,80,000
File Form 10BA along with ITR. Old regime only — not available under new regime.
FAQ
When does 80GG apply vs HRA?
80GG only for those NOT receiving HRA from employer. If you get any HRA — claim that under section 10(13A) instead. Cannot double-dip.
Do I need rent receipts?
Yes for any claim above ₹3,000/month. Plus Form 10BA filed online with ITR. Landlord PAN required if total annual rent > ₹1 lakh.
Self-employed vs salaried 80GG?
Both eligible. Self-employed (no HRA possible) commonly use 80GG. Salaried use it only if HRA component is missing.