HRA Exemption Calculator

Calculate your House Rent Allowance (HRA) exemption under Section 10(13A) — old tax regime only.

Calculate HRA Exemption

⚠️ HRA exemption is available only under the old tax regime. Not applicable in new regime.

How HRA Exemption is Calculated

Under Section 10(13A), HRA exemption is the minimum of these three amounts:

① Actual HRA received from employer
As per your salary slip / Form 16
② Actual rent paid minus 10% of Basic Salary
Only if you actually pay rent and not living in own house
③ 50% of Basic+DA (Metro) or 40% (Non-Metro)
Metro: Mumbai, Delhi, Kolkata, Chennai only

Important HRA Rules

✓ Rent receipts required if annual rent > ₹1 lakh
✓ Landlord PAN mandatory if rent > ₹1 lakh/year
✓ Cannot claim HRA if you own the house you live in
✓ Can claim HRA even if renting in different city than workplace
✓ Both spouses can claim HRA if both are salaried and paying rent
✓ HRA not available in new tax regime — switch to old regime to claim