Salary
HRA Calculator
Calculate the tax-free portion of your House Rent Allowance under Section 10(13A) — available only if you choose the old tax regime.
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Frequently asked questions
Is HRA exemption available under the new tax regime?
No. HRA exemption under Section 10(13A) is available only if you opt for the old tax regime. Under the new regime, your entire HRA is taxable.
How is HRA exemption calculated?
Your exempt HRA is the lowest of three amounts: the actual HRA you received, 50% of basic salary (40% for non-metro cities) plus DA, and rent paid minus 10% of basic salary plus DA.
Which cities count as 'metro' for the 50% HRA rule?
Only Delhi, Mumbai, Kolkata and Chennai are treated as metros for HRA purposes, qualifying for the 50%-of-salary limit. Every other city, including Bangalore, Hyderabad and Pune, uses the 40% limit.
Do I need my landlord's PAN to claim HRA?
Yes, if your annual rent exceeds ₹1,00,000, you must provide your landlord's PAN to your employer to claim the exemption in your Form 16.
Can I claim HRA if I pay rent to my parents?
Yes, provided the arrangement is genuine — you actually pay rent, ideally via bank transfer, and your parents declare it as rental income in their own return.