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HRA Exemption Calculator India – Section 10(13A) Tax Saver
Calculate your tax-exempt House Rent Allowance under Section 10(13A) of the Income-Tax Act. Inputs: basic salary, HRA component, rent paid, city (metro/non-metro). Shows the smallest-of-three result.
Last reviewed: · Methodology: India-first (FY 2025-26 · Budget 2024 LTCG).
Metro = Mumbai, Delhi, Kolkata, Chennai. Everything else is non-metro.
₹50,000
₹20,000
₹25,000
- Exempt
- Taxable
- Annual HRA exempt
- ₹2,40,000
- Annual HRA taxable
- ₹0
- Limited by
- Actual HRA received
The three candidates (smallest wins)
- Actual HRA received₹2,40,000
- Rent paid − 10% basic₹2,40,000
- 50% of basic₹3,00,000
Section 10(13A) exempts the smallest of these three amounts from income tax.
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Frequently asked questions
Which cities count as metro for HRA?
Only the four main metros: Mumbai, Delhi, Kolkata, and Chennai. Everywhere else (including Bengaluru, Hyderabad, Pune, Gurgaon) is treated as non-metro, which caps the HRA exemption at 40% of basic instead of 50%.
Do I need to provide landlord's PAN?
Only if your annual rent exceeds ₹1,00,000. In that case you must submit landlord's name, address, and PAN to your employer (and to the IT department in ITR). Without PAN, the employer can reject the HRA exemption.
Can I pay rent to my parents and claim HRA?
Yes, provided (1) the property is genuinely owned by your parents, (2) you actually transfer rent each month via bank/UPI, (3) your parents declare this rent as income in their ITR. Fictitious arrangements trigger scrutiny and penalty.
What if I live in my own house?
HRA exemption requires actual rent payment. If you live in a house you own, you can't claim HRA. You may be able to claim home-loan interest u/s 24(b) and principal u/s 80C (under the old regime) instead.
Does HRA exemption work in the new regime?
No. HRA exemption is only available under the old tax regime. Under the new regime, salary is taxed on slab rates without HRA / 80C / 80D / home-loan deductions. Use the Old vs New Regime calculator to decide which is better for you.
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