Section 10(13A) · Old Regime Only · Updated August 2026

HRA Exemption Calculator

HRA (House Rent Allowance) exemption under Section 10(13A) is the minimum of three amounts: actual HRA received, rent paid minus 10% of basic salary, and 50% of basic salary for metro cities (40% for non-metro). It is available only under the Old Tax Regime.

Calculate your exact House Rent Allowance exemption with full 3-condition working. Know exactly how much HRA is tax-free and how much you save.

HRA Details
City Type
Metro City
50% of Basic
Non-Metro
40% of Basic
Metro cities: Delhi, Mumbai, Chennai, Kolkata
Salary Details (Annual)
₹
Basic salary + Dearness Allowance per year
₹
As per Form 16 / salary slip
Rent Details
₹
Total rent actually paid in the year
PAN mandatory if annual rent exceeds ₹1,00,000
Tax Slab (for saving estimate)
🏠

Enter your salary & rent details

HRA exemption with full 3-condition working will appear here

Frequently Asked Questions
Who can claim HRA exemption?
Salaried employees who receive HRA as part of their salary and are living in rented accommodation can claim HRA exemption under Section 10(13A) of the Income Tax Act — but only under the Old Tax Regime.
What are the 3 conditions for HRA exemption?
The HRA exemption is the LEAST of: (1) Actual HRA received from employer, (2) 50% of Basic+DA if metro city / 40% if non-metro, and (3) Rent paid minus 10% of Basic+DA. The lowest of these three is your tax-free HRA.
Can I claim HRA if I pay rent to parents?
Yes. You can pay rent to your parents and claim HRA exemption — provided the rent is actually paid, a proper rent agreement exists, and your parents show it as rental income in their ITR. You cannot claim HRA for rent paid to spouse.
Is HRA available under New Tax Regime?
No. HRA exemption under Section 10(13A) is not available under the New Tax Regime. Under the new regime, the entire HRA received from employer is taxable. However, you get a higher standard deduction of ₹75,000 instead.
When is Landlord PAN required?
If your annual rent payment exceeds ₹1,00,000 (i.e., more than ₹8,333/month), you must provide your landlord's PAN to your employer to claim the full HRA exemption.
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