🏠 HRA Exemption Calculator
House Rent Allowance is partly tax-exempt if you live in rented accommodation and opt for the old tax regime. The exemption is the least of three limits — this calculator applies the Section 10(13A) rule and shows the exempt and taxable split.
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How it's calculated
Exempt HRA = least of: (1) actual HRA received; (2) rent paid − 10% of salary (basic + DA); (3) 50% of salary in metro cities (Delhi, Mumbai, Kolkata, Chennai) or 40% elsewhere.
Frequently asked questions
Can I claim HRA in the new tax regime?
No — HRA exemption is available only under the old regime. If your HRA exemption is large, compare regimes in our Income Tax calculator before choosing.
Can I claim HRA while paying rent to parents?
Yes, if you genuinely pay rent (bank transfer recommended) and they declare it as rental income. Keep a rent agreement and receipts.
Do I need the landlord's PAN?
If annual rent exceeds ₹1 lakh, you must report the landlord's PAN to your employer for the exemption.
