Section 80GG Rent Deduction Calculator
No HRA in your salary? Claim rent paid under Section 80GG — the least of ₹60,000/yr, 25% of income, or rent minus 10% of income. See your deduction and tax saved live.
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How your 80GG deduction is worked out
Deduction = least of the three limits| Limit under Section 80GG | Amount |
|---|
Get your rent deduction claimed & ITR filed by a CA
We file Form 10BA, claim 80GG correctly and check every other deduction you qualify for.
Disclaimer: Indicative estimate. Section 80GG requires that you (or your spouse, minor child or the HUF you belong to) do not own residential accommodation at your place of work/residence, and that you receive no HRA. Form 10BA must be filed. Rates per Income-tax Act.
What is Section 80GG?
Section 80GG lets you deduct rent paid for your own accommodation when you get no House Rent Allowance (HRA) from an employer. It is a lifeline for the self-employed and for salaried employees whose CTC has no HRA component. The deduction is the least of three limits, and you must file Form 10BA declaring that you meet the conditions.
| (a) ₹5,000 per month | ₹60,000 / yr |
| (b) 25% of adjusted total income | 25% |
| (c) Rent paid − 10% of adjusted income | Rent − 10% |
| Salaried with no HRA | Yes |
| Self-employed / business | Yes |
| Salaried receiving HRA | No |
| Own a home at work location | No |
| New tax regime | No |
Worked example
Rent paid ₹1,80,000 a year, adjusted total income ₹8,00,000, old-regime slab 20%. Here is exactly how the deduction and tax saving are computed:
Key terms explained
Adjusted total income
Your gross total income before the 80GG deduction, reduced by long-term capital gains, short-term gains taxed u/s 111A, income u/s 115A/115D, and every other Chapter VI-A deduction (80C to 80U, except 80GG). The 25% and 10% limits are computed on this figure.
Form 10BA
A mandatory online declaration filed before your ITR, stating that you pay rent, do not receive HRA, and neither you nor your family own a home at your work location. No 80GG claim is valid without it.
The ₹60,000 cap
Limit (a) caps the deduction at ₹5,000 a month = ₹60,000 a year. For most renters this is the binding limit, so the maximum 80GG benefit is ₹60,000 regardless of how high your rent is.
No-HRA condition
You must receive no HRA at any time in the year. Salaried people whose CTC includes HRA claim exemption under Section 10(13A) instead — 80GG is only for those without any HRA, including the self-employed.
Questions people ask
Short answers on Section 80GG Rent (No HRA). Tap a question to open it.
01Who can claim section 80GG?
An individual who pays rent for their own accommodation and does not receive house rent allowance from an employer at any time during the year. It is the route for self-employed persons and for salaried employees whose package has no HRA component.
02How much can be claimed?
The least of three: ₹5,000 a month; 25% of total income before this deduction; or rent paid minus 10% of total income. The ₹60,000 annual ceiling makes it far less valuable than HRA for most taxpayers.
03What disqualifies a claim?
Owning a residential house at the place where you work or reside, or owning a house elsewhere that you have claimed as self-occupied. Ownership by your spouse, minor child or an HUF of which you are a member also disqualifies you.
04What form has to be filed?
Form 10BA, a declaration that you meet the conditions, filed on the e-filing portal before claiming the deduction in the return.
05Is 80GG available under the new regime?
No. Like HRA and the other rent-related reliefs, it applies only under the old regime.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.