HRA Exemption Calculator India
Calculate your tax-exempt House Rent Allowance under Section 10(13A) of the Income Tax Act (Old Tax Regime).
About HRA Tax Exemption
Under Section 10(13A) of the Income Tax Act, salaried employees renting accommodation can claim tax exemption on HRA under the Old Tax Regime.
The Three Exemption Rules
The minimum of these three conditions is exempt from income tax:
- Actual HRA received from employer
- 50% of (Basic + DA) for Metros, or 40% for Non-Metros
- Actual Rent Paid minus 10% of (Basic + DA)
Frequently Asked Questions
Is HRA exemption available in the New Tax Regime?
No. HRA tax exemptions are exclusively available under the Old Tax Regime.
When is landlord PAN mandatory?
If annual rent paid exceeds ₹1,00,000, quoting the landlord's PAN is mandatory on your employer tax declaration.
Can I pay rent to parents and claim HRA?
Yes, provided your parents own the property, you make verifiable bank transfers, and they declare the rental income on their tax return.
Can I claim both HRA and home loan deductions?
Yes, if you own a home in another city or live in rented accommodation because your owned home is far from your workplace.
Calculate in three steps
- 1Enter your valuesUse the fields above and check the units shown beside each input.
- 2Run the calculationSelect Calculate to refresh the result with your latest values.
- 3Review or shareCompare the result, reset the form, print it, or share this page.