HRA Exemption Calculator — Section 10(13A) of the Income Tax Act
House rent allowance is exempt only to the extent Rule 2A permits, and the exemption is the lowest of three separate figures. Enter your salary, the HRA you receive and the rent you pay to see the exempt and taxable split.
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The three-figure test
Rule 2A sets the exemption as the least of three amounts: the actual HRA received, the rent you paid minus 10% of salary, and 50% of salary in a metro or 40% elsewhere.
Only Delhi, Mumbai, Kolkata and Chennai count as metros for this purpose. Bengaluru, Hyderabad and Pune do not, which surprises a great many people.
‘Salary’ means basic pay plus dearness allowance that forms part of retirement benefits, plus any commission calculated as a fixed percentage of turnover. Other allowances are excluded.
What you need to substantiate it
Rent receipts, and a rent agreement where the employer asks for one. Where annual rent exceeds ₹1 lakh, the landlord’s PAN must be provided; if the landlord has no PAN, a declaration is required instead.
Rent paid to a parent is allowed, but the arrangement must be genuine — money actually paid, the parent owning the property, and the rent declared in the parent’s return. Assessing officers examine these closely.
You cannot claim HRA exemption for a property you own and occupy.
The regime question
HRA exemption is available under the old tax regime. It is not available under the new regime, which offers lower slab rates instead.
Where HRA forms a large part of your package and you pay substantial rent, the old regime often remains better despite the higher rates. Run both before deciding.
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