HRA Exemption Calculator (Old Regime) FY 2025-26
Calculate your tax-exempt House Rent Allowance (HRA) and taxable HRA splits under Section 10(13A) guidelines.
Salary & Rent Details (Monthly)
HRA Exemption Clause Breakdown (Annual):
Exemption Summary
See If The Old Regime Saves You Tax
HRA exemptions are only available under the Old Tax Regime. Compare both regimes side-by-side with your exemptions to find your maximum savings.
Compare Tax Regimes Now →Open a Tax-Saving Fixed Deposit
Secure your savings and save tax under Section 80C. Earn attractive interest rates with a 5-year lock-in period.
Calculation Methodology & Rules
The HRA Exemption Calculator estimates the tax-exempt portion of your House Rent Allowance under Section 10(13A). Learn more about the claiming process in our HRA Exemption Guide. To see how your HRA exemption affects your net income, use the Take-home Salary Calculator, or perform a complete regime comparison with the Income Tax Calculator (Old vs New Regime).
Rules for HRA Exemption
The tax-exempt HRA amount is defined as the least of the following three legal parameters:
- Actual HRA Received: The total HRA allowance provided by your employer.
- Rent Paid − 10% of Salary: The actual rent paid minus 10% of your Basic salary + DA.
- Slab Limit (50% or 40% of Salary): 50% of Basic + DA if residing in a metro city (Delhi, Mumbai, Kolkata, Chennai), or 40% otherwise.
Methodology & Assumptions
- Old Regime Only: HRA tax exemption does not apply under the New Tax Regime.
- Salary Definition: "Salary" for this calculation includes only your Basic Salary and Dearness Allowance (DA). Special allowances, commissions, or bonuses are excluded.
- Documentation: To claim HRA, you must provide rent receipts to your employer. If the total rent paid exceeds ₹1,00,000 annually, you must also provide the landlord's PAN. Generate your receipts instantly using our free Rent Receipt Generator.
Frequently Asked Questions
Under Section 10(13A) of the Income Tax Act, your HRA exemption is computed as the minimum of: 1) Actual HRA received, 2) Rent paid minus 10% of your Basic salary + DA, or 3) 50% of Basic salary + DA (if residing in Delhi, Mumbai, Chennai, or Kolkata) or 40% of Basic salary + DA for non-metro cities.
No. The New Tax Regime offers lower tax slabs but removes most exemptions and deductions, including the HRA exemption. HRA exemption can only be claimed under the Old Tax Regime.
For HRA calculations, only Delhi, Mumbai, Kolkata, and Chennai qualify as metro cities (eligible for the 50% salary limit). Other major employment hubs like Bengaluru, Pune, Gurgaon, and Hyderabad fall under the 40% non-metro limit.
Yes, you can pay rent to your parents and claim HRA, provided you have a formal rental agreement, make actual bank transfers, and your parents declare the rent as income in their tax returns. You cannot pay rent to your spouse.