Paying rent? Find out how much of your House Rent Allowance is tax-free under Section 10(13A) — and how much gets added to your taxable salary.
HRA Exemption Calculator
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- Taxable ₹0
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HRA exemption under Section 10(13A) is available only in the old tax regime. Rent above ₹1 lakh a year needs your landlord’s PAN.
How HRA exemption is calculated
Your exemption is the lowest of these three amounts:
- Actual HRA received from your employer
- Rent paid minus 10% of salary (basic + DA)
- 50% of salary in metro cities (Delhi, Mumbai, Kolkata, Chennai), 40% elsewhere
Whatever HRA is left after the exemption is fully taxable. Use the exemption figure in our Income Tax Calculator to compare regimes.
Frequently asked questions
Can I claim HRA in the new tax regime?
No. HRA exemption is available only in the old tax regime. In the new regime, the full HRA is taxable — compare both regimes before choosing.
Do I need my landlord’s PAN?
Yes, if your annual rent exceeds ₹1 lakh, you must provide your landlord’s PAN to your employer.
Can I claim HRA if I pay rent to my parents?
Yes, if you genuinely pay rent and your parents own the house and declare the rent as income. Keep rent receipts and bank transfer records.
Which cities count as metro?
For HRA, only Delhi, Mumbai, Kolkata and Chennai are treated as metros. Bengaluru, Hyderabad and Pune use the 40% limit.