🧾 Tax
HRA Calculator
Calculate your House Rent Allowance (HRA) exemption under Section 10(13A) of the Income Tax Act. Applicable under the old tax regime only.
HRA Details
₹0₹50L
₹0₹20L
₹0₹20L
HRA exemption is only available under the Old Tax Regime. Not applicable under the new tax regime.
HRA Exemption
₹--
tax-exempt amount
A. HRA Received--
B. Rent Paid minus 10% of Basic--
C. 50%/40% of Basic--
Exemption = Least of A, B, C--
Taxable HRA--
Exempt vs Taxable HRA
Exempt
Taxable
HRA Exemption Formula (Section 10-13A)
HRA Exemption = Least of:
A. Actual HRA received
B. Rent paid − 10% of Basic Salary
C. 50% of Basic (Metro) / 40% of Basic (Non-Metro)
Taxable HRA = HRA Received − Exemption Amount
A. Actual HRA received
B. Rent paid − 10% of Basic Salary
C. 50% of Basic (Metro) / 40% of Basic (Non-Metro)
Taxable HRA = HRA Received − Exemption Amount
Note: DA (Dearness Allowance) is included in Basic for HRA calculation if it forms part of retirement benefits. Only applicable in old tax regime.
Frequently Asked Questions
No. HRA exemption requires you to actually pay rent. You cannot claim HRA if you live in your own property.
Yes — you can pay rent to your parents and claim HRA exemption, provided: (1) you enter a formal rent agreement, (2) parents declare it as rental income in their ITR. This is a legitimate tax planning strategy.
You can claim deduction under Section 80GG (up to ₹60,000 per year or 25% of total income, whichever is less), provided you or your spouse don't own a property in the city of employment.