Calculate your House Rent Allowance tax exemption under Section 10(13A)
Three Conditions (Minimum of): HRA exemption = Minimum of (1) Actual HRA received, (2) Rent paid − 10% of Basic, (3) 50%/40% of Basic salary.
Old Regime Only: HRA exemption is available ONLY under the Old Tax Regime. New Tax Regime does not allow this deduction.
Rent Receipt Required: If annual rent exceeds ₹1 lakh, you must provide the landlord's PAN to your employer for HRA exemption.
Enter your monthly basic salary as per your payslip. Note: Basic salary is usually 40–50% of CTC and is the base for HRA calculation.
Enter the monthly HRA component you receive from your employer. This is usually shown separately in your salary breakup or offer letter.
Enter the actual monthly rent you pay for your rented accommodation. This must be genuine rent — you need rent receipts as proof.
Metro cities (Delhi, Mumbai, Chennai, Kolkata) get 50% of Basic as HRA benchmark. All other cities get 40%. This affects your maximum exemption amount.
HRA Exemption = Minimum of:
① Actual HRA received from employer
② Rent paid − 10% of Basic Salary
③ 50% of Basic (Metro) or 40% of Basic (Non-Metro)
HRA (House Rent Allowance) is a salary component provided by employers to help cover rental expenses. Salaried employees living in rented accommodation can claim HRA exemption under Section 10(13A) of the Income Tax Act, but only under the Old Tax Regime.
Yes, you can claim both HRA exemption and home loan interest deduction (Section 24b) simultaneously — for example, if you own a house in one city but work and rent in another city. Both claims are allowed under the Old Tax Regime.
You can pay rent to your parents and claim HRA exemption, but the arrangement must be genuine — with a proper rental agreement and rent receipts. Your parents must show this rent as income in their tax returns. You cannot pay rent to your spouse and claim HRA.
No. HRA exemption under Section 10(13A) is NOT available under the New Tax Regime. This is one of the main reasons why employees with high rent and HRA often find the Old Regime more beneficial.
You need monthly rent receipts, a rental agreement, and if annual rent exceeds ₹1 lakh, the landlord's PAN card is mandatory. Submit these to your employer before the financial year end for TDS adjustment.