Section 10(13A) · FY 2025-26 (AY 2026-27)
HRA exemption calculator
Your house rent allowance is exempt only up to the least of three amounts. This shows all three, and which one is actually limiting your claim.
Rates reviewed 10 November 2026 · Estimates only, not tax advice. Verify against the current Finance Act before you rely on a figure.
Rent receipts needed; PAN of the landlord if rent exceeds ₹1,00,000 a year
Exempt HRA
₹2,40,000
₹60,000 of your HRA stays taxable
The exemption is the least of three
- Actual HRA received₹3,00,000
- Rent paid less 10% of basic₹2,40,000
- 50% of basic salary₹3,00,000
The highlighted row is the binding limb. Raising the other two changes nothing until this one moves.
HRA exemption is available in the old regime only. Under the new regime your entire HRA is taxable.
Questions people actually search
Answered
How is HRA exemption calculated?
It is the least of three amounts: the actual HRA you received, the rent you paid less 10% of your basic salary, and 50% of basic if you live in a metro or 40% if you do not. Whichever is smallest is exempt; the rest of your HRA is taxable. Raising the other two figures changes nothing until the smallest one moves, which is why the calculator highlights the binding limb.
Which cities count as metros for HRA?
Only four — Delhi, Mumbai, Kolkata and Chennai. This is a statutory list, not a measure of how large or expensive a city is. Bengaluru, Hyderabad, Pune and Gurugram are all non-metro for HRA purposes and attract the 40% limb, which surprises a great many people.
Can I claim HRA in the new tax regime?
No. The HRA exemption under Section 10(13A) is unavailable in the new regime, where your entire house rent allowance is taxable. For someone paying substantial rent in a metro this is often the single biggest reason the old regime still works out cheaper, so compute both before choosing.
Do I need my landlord's PAN?
Yes, if your annual rent exceeds ₹1,00,000. You must report the landlord's PAN to your employer; without it the exemption can be denied at assessment. Keep rent receipts and, where the tenancy is formal, a copy of the rent agreement. Paying rent in cash without receipts is the commonest way these claims fail.
Can I claim HRA while paying rent to my parents?
Yes, provided the arrangement is genuine. Your parents must actually own the property, you must actually pay the rent — by bank transfer, ideally — and they must declare that rent as income from house property in their own return. A notional arrangement with no money moving is a frequent audit target.
Can I claim both HRA and a home-loan deduction?
Yes, and it is not unusual. If you own a house in one city on a loan and rent elsewhere for work, you can claim HRA on the rent and interest under Section 24(b) on the loan. If you rent and own in the same city the claim needs a genuine explanation — for instance the owned property being too far to commute from.
Renting an office, not a flat?
Dyopact keeps commercial lease agreements, their renewal dates and the obligations inside them on one record — with the invoices they generate attached.