HRA Exemption Calculator
Find how much of your House Rent Allowance is tax-free under Section 10(13A) — based on your salary, rent, and city.
Leave DA at 0 if your salary has no dearness allowance (common in private jobs).
Exempt vs taxable HRA (annual)
Your exemption is the least of these
| Limit (monthly) | Amount |
|---|---|
| Actual HRA received | ₹20,000 |
| 50% of Basic + DA | ₹20,000 |
| Rent − 10% of Basic + DALowest → applies | ₹14,000 |
HRA exemption applies only under the Old tax regime. The New regime does not allow it.
FAQ
How is HRA exemption calculated?
Your exempt HRA is the least of three amounts: (1) the actual HRA you receive, (2) 50% of Basic + DA if you live in a metro (40% for non-metro), and (3) the rent you pay minus 10% of Basic + DA. Whatever is smallest is your tax-free HRA; the rest is taxable.
Which cities count as metro for HRA?
Only Delhi, Mumbai, Kolkata and Chennai are treated as metros (50% limit). Every other city — including Bengaluru, Hyderabad and Pune — is non-metro (40% limit).
Can I claim HRA under the new tax regime?
No. HRA exemption under Section 10(13A) is available only under the Old tax regime. If you opt for the New regime, your entire HRA is taxable, so weigh this when comparing regimes.
Can I claim HRA if I pay rent to my parents?
Yes, if you genuinely pay rent to a parent who owns the home and declares it as income. Keep rent receipts and ideally a rent agreement and bank transfers as proof.
Do I need my landlord's PAN?
If your total rent exceeds ₹1 lakh per year (about ₹8,333/month), you must report your landlord's PAN to your employer to claim the exemption.