HRA exemption calculator (Section 10(13A))
Find how much of your house rent allowance is actually tax-free.
Delhi, Mumbai, Kolkata or Chennai
HRA exemption — least of three
Available only under the old tax regime. If annual rent exceeds ₹1,00,000 you must report the landlord's PAN.
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The three-way least-of test
HRA exemption is the lowest of three numbers: the actual HRA you received, rent paid minus 10% of basic plus DA, and 50% of basic plus DA if you live in Delhi, Mumbai, Kolkata or Chennai (40% everywhere else).
Because rent minus 10% of salary is usually the binding constraint, employees who pay modest rent relative to their salary get far less exemption than they expect. The calculation is done month by month if your rent or salary changed during the year.
Documentation that survives scrutiny
You need rent receipts, and if annual rent exceeds ₹1,00,000 you must report the landlord's PAN to your employer. Rent paid to a parent is allowed, but only if it is genuinely paid by bank transfer and the parent declares it as income — cash arrangements are the first thing an assessing officer disallows.
HRA exemption is only available under the old tax regime. If you are on the new regime, rent gives you nothing, which is a major input into the regime choice for anyone paying big-city rent.
Frequently asked questions
Can I claim HRA and a home loan together?
Yes, if you genuinely live in a rented house and your owned property is let out or in another city. Both claims must be supportable on facts.
Is HRA available under the new tax regime?
No. Section 10(13A) exemption is only available under the old regime, which is one of the main reasons high-rent employees stay on it.
What if I do not receive HRA at all?
You can claim a deduction under section 80GG instead, limited to the least of ₹5,000 a month, 25% of total income, or rent paid minus 10% of income.
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