HRA Exemption Calculator: Calculate Tax-Free House Rent Allowance
Find out how much of your House Rent Allowance is exempt from tax under the old regime.
Result
Exemption is the lowest of:
If annual rent exceeds ₹1,00,000, you will need your landlord’s PAN.
How HRA exemption is calculated
Under Section 10(13A), the exemption is the least of: the HRA you actually receive; the rent you pay minus 10% of salary; and 50% of salary if you live in a metro city, or 40% otherwise. Salary here means basic pay plus dearness allowance that forms part of retirement benefits.
From 1 April 2026, the Income-tax Rules, 2026 treat eight cities as metros for the 50% limit: Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad.
Who can claim it
HRA exemption is available to salaried employees who pay rent and receive HRA, under the old tax regime only. Keep rent receipts or the rent agreement, and your landlord’s PAN when annual rent exceeds ₹1 lakh.
Frequently asked questions
Can I claim HRA under the new regime?
No. HRA exemption is available only under the old regime.
Can I pay rent to my parents?
Yes, if the arrangement is genuine, with a rent agreement and proof of payment, and your parents declare the rent as income. Take professional advice.
What if I do not receive HRA?
You may still be able to claim a deduction for rent paid under Section 80GG, subject to conditions.
Read more: NRI income tax in India: the basics · Other calculators: GST Calculator · Income Tax Calculator · EMI Calculator
This calculator gives an estimate for general information only. It is not tax, legal or financial advice, and results depend on your exact circumstances and the rules in force. Please confirm with a qualified professional or the official source before acting. See our Terms & Disclaimer.
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