HRA Calculator: House Rent Allowance Exemption
Work out how much of your HRA is tax-exempt under the old tax regime.
Year-by-year table
The rule
Under Section 10(13A), the exempt HRA is the lowest of: the HRA you actually receive; rent paid minus 10% of basic + DA; and 50% of basic + DA in Delhi, Mumbai, Kolkata or Chennai (40% elsewhere). The rest of the HRA is taxable.
Good to know
- HRA exemption is available only under the old regime.
- Rent above ₹1 lakh a year needs the landlord’s PAN.
- You can pay rent to parents if they own the house and declare the income; you cannot pay your spouse.
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This is an estimate for planning only, not financial, tax or medical advice.