HRA Exemption Calculator (Section 10(13A))
Your HRA exemption is the least of three amounts: the actual HRA you receive, your rent paid minus 10% of (basic + DA), and 50% of (basic + DA) if you live in a metro city (40% for non-metros). The rest of your HRA is taxable. HRA exemption is available only under the old tax regime, not the new regime. Enter your numbers below to see your exempt and taxable HRA.
Updated July 2026. Figures for FY 2025-26 (AY 2026-27).
How it is calculated
The least-of-three rule
HRA exemption under section 10(13A) is the lowest of these three figures:
- Actual HRA received from your employer
- Rent paid during the year minus 10% of your basic salary plus DA
- 50% of basic + DA for a metro city (Delhi, Mumbai, Kolkata, Chennai), or 40% for any other city
Old regime only
You can claim HRA exemption only if you opt for the old tax regime and actually pay rent. The new regime does not allow HRA. If your rent is above ₹1 lakh a year, you must report your landlord's PAN.
Worked example. With ₹6 lakh basic, ₹3 lakh HRA received and ₹2.4 lakh rent paid in a metro, the exemption is the least of ₹3,00,000, ₹1,80,000 and ₹3,00,000, so ₹1,80,000 is tax free.
Frequently asked questions
Can I claim HRA in the new tax regime?
No. HRA exemption is available only under the old regime. If claiming HRA makes the old regime cheaper overall, our income tax calculator will show that.
Which cities count as metro for HRA?
Only Delhi, Mumbai, Kolkata and Chennai are treated as metros, giving a 50% limit. All other cities, including Bangalore, Hyderabad and Pune, use the 40% limit.
Can I claim HRA if I live with my parents?
Yes, if you genuinely pay rent to your parents who own the home. Keep rent receipts and, ideally, bank transfers, and your parents must report the rent as income.
Do I need my landlord's PAN?
Yes, if your annual rent exceeds ₹1,00,000 you must report the landlord's PAN to claim HRA exemption.
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