HRA Exemption Calculator – Section 10(13A)
HRA exemption is the least of three amounts. This calculator computes all three and shows how much of your HRA is taxable under the old regime.
HRA exempt from tax
₹2,40,000
- Taxable HRA
- ₹0
- Actual HRA received
- ₹2,40,000
- Rent paid minus 10% of basic + DA
- ₹2,40,000
- 50% of basic + DA
- ₹3,00,000
- Rent above ₹1 lakh a year requires your landlord's PAN to claim the exemption.
Formula
Exempt HRA = minimum of (a) actual HRA received, (b) rent paid − 10% of basic + DA, (c) 50% of basic + DA in metros or 40% elsewhere.
Worked example
Basic ₹6 lakh, HRA ₹2.4 lakh, rent ₹3 lakh in Mumbai: (a) 2.4L, (b) 3L − 60k = 2.4L, (c) 3L. Exempt = ₹2.4 lakh.
Assumptions
- Only available under the old tax regime.
- Only Delhi, Mumbai, Kolkata and Chennai count as metros for HRA; Bengaluru, Hyderabad and Pune are 40% cities.
Frequently asked questions
- Can I claim HRA if I pay rent to parents?
- Yes, if you actually pay rent and they declare it as income. Keep rent receipts and bank transfers as proof.
- Can I claim HRA and home loan interest together?
- Yes, if you live in a rented house in a different city from your owned property, or have a genuine reason not to live in your own house.
Last reviewed 2026-10-31. Results are estimates for information only and do not constitute financial, tax or legal advice.