🏠 HRA Exemption Calculator
Calculate your House Rent Allowance exemption and taxable HRA for income tax.
Enter HRA Details
🇮🇳 India-specific — HRA exemption is governed by Indian Income Tax rules. Amounts are in ₹ INR only.
Enter your HRA details
Fill in the form to calculate your HRA exemption and understand which component limits it.
- Rent above ₹1L/year: You MUST provide landlord's PAN — otherwise HRA claim is rejected
- Keep rent receipts: Monthly rent receipts with landlord signature + revenue stamp for rent >₹5,000/month
- Paying rent to parents? Fully allowed — but do it via bank transfer with a formal agreement; parents must declare it as rental income
- No HRA in salary? Claim Section 80GG instead — up to ₹5,000/month or 25% of income (whichever is lower)
- Old regime only: HRA exemption doesn't exist in the New Regime — factor this when choosing
💡 HRA Rules Explained
The Three-Way Test
Your HRA exemption is the minimum of: (1) Actual HRA received, (2) Rent paid minus 10% of basic+DA, (3) 50% of basic+DA for metro, 40% for non-metro cities.
Only Under Old Regime
HRA exemption is only available under the Old Tax Regime. If you choose New Regime, you cannot claim HRA exemption. Use our Income Tax Calculator to compare which regime is better for you.
No HRA in Salary?
If your employer does not provide HRA, you can claim deduction under Section 80GG — up to ₹5,000/month or 25% of total income, whichever is lower. Self-employed individuals can also use 80GG.
📋 Important Points
Keep rent receipts for claiming HRA. If annual rent exceeds ₹1 lakh, landlord's PAN is mandatory.
HRA is exempt only if you actually pay rent. You cannot claim HRA if living in your own house or not paying rent.
If paying rent to parents, ensure a formal rental agreement and payments via bank transfer.
📌 Next Steps
Use the HRA exemption value in our Income Tax Calculator to see your complete tax liability under both regimes.
Maximize other deductions too — check our PPF Calculator for 80C planning and NPS Calculator for extra ₹50K deduction.
⚠️ Calculator Disclaimer: This is a simplified HRA exemption calculator. Actual exemption may vary based on your complete salary structure, months of occupancy, and other factors. HRA exemption is only available under the Old Tax Regime. This tool is for educational purposes only — not tax advice. Consult a Chartered Accountant for accurate tax planning.
💡 How HRA Exemption Works
Three-Way Minimum
HRA exemption is the LOWEST of: actual HRA received, rent minus 10% of salary, or 50%/40% of basic (metro/non-metro).
Needs Rent Receipts
If annual rent exceeds 1 lakh, you must provide landlord PAN to claim HRA. Keep all rent receipts as proof.
Old Regime Only
HRA exemption is available only under the Old Tax Regime. Under New Regime, you cannot claim HRA separately.
📌 What To Do Next
Check your complete tax picture — combine HRA with 80C, 80D, NPS deductions to see which regime saves more. Always consult a qualified financial advisor before making any financial decisions.
Calculate Full Tax →