HRA Exemption Calculator
Calculate how much House Rent Allowance (HRA) you can claim as tax-exempt.
Important Note:
HRA exemption is only available under the **Old Tax Regime**. In the New Tax Regime, no HRA exemption can be claimed.
HRA Exemption Kaise Calculate Hoti Hai? (Rule 2A)
House Rent Allowance (HRA) is a crucial part of a salaried individual's salary structure that provides tax benefits towards the rent paid for accommodation. As per Section 10(13A) and Rule 2A of the Income Tax Act, the exemption is the minimum of the following three amounts:
- Actual HRA Received: The exact allowance your employer provides.
- Rent Paid minus 10% of Salary: The total rent you pay in a year minus 10% of your (Basic + DA).
- 50% or 40% of Salary: 50% of Basic Salary for Metro cities (Mumbai, Delhi, Kolkata, Chennai) or 40% for Non-Metro cities.
Important Rules for Claiming HRA in 2025-26
Old Regime Only
HRA exemption can ONLY be claimed if you opt for the Old Tax Regime. The New Tax Regime does not allow this deduction.
PAN of Landlord
If your annual rent exceeds ₹1,00,000 (approx. ₹8,333/month), submitting your landlord's PAN to your employer is mandatory.
Rent Receipts
You must have valid rent receipts. Need one instantly? Use our Free Rent Receipt Generator to create PDF receipts.
Living with Parents
Yes, you can pay rent to your parents and claim HRA, provided they show it as rental income in their ITR.
Frequently Asked Questions (FAQs)
Everything you need to know about claiming House Rent Allowance.
Kya bina rent agreement ke HRA claim kar sakte hain?
Generally, for lower rent amounts, just rent receipts are enough. However, if you are paying a high rent (above ₹1 Lakh annually) or paying rent to your parents, the Income Tax department may ask for a registered rent agreement and bank transfer proofs during scrutiny. Always prefer digital payments.
Agar apne khud ke ghar mein rehte hain toh HRA milega kya?
No. If you live in a house owned by you, you cannot claim HRA exemption. The core condition for HRA exemption is that you must actually pay rent for the residential accommodation occupied by you.
Wife ko rent dene par HRA exemption milega kya?
Legally, husband and wife are considered a single unit for tax purposes in this context. Paying rent to your spouse to claim HRA is heavily scrutinized and often rejected by the IT department as a "sham transaction". It is highly recommended not to do this.
Kya Home Loan aur HRA dono ek saath claim kar sakte hain?
Yes, absolutely! If you are paying EMIs for a home loan in one city but living on rent in another city due to your job, you can claim both HRA exemption and Home Loan interest deduction (Section 24b & 80C) simultaneously.
Job change hone par HRA kaise calculate hoga?
If you change jobs or city during the financial year, your HRA calculation must be done on a monthly basis rather than yearly. Calculate the exemption for the months in City A with Salary A, and then separately for City B with Salary B.
Maintenance aur electricity bill HRA me count hota hai?
Nahi. Sirf wo amount jo "Pure Rent" hai wahi HRA calculation me count hota hai. Electricity bill, maintenance charges, ya extra facilities ke paise HRA exemption me nahi aate.
Ek saal me kitni baar HRA claim submit kar sakte hain?
Aap apne employer ko declaration saal ke shuruat me dete hain, aur proofs January me submit karte hain. Lekin agar aap ghar badal rahe hain, toh naye landlord ki details aur receipts aapko turant update karni chahiye.
Metro city ki definition kya hai tax rules me?
Income Tax rules ke hisaab se sirf 4 cities "Metro" hain: Delhi, Mumbai, Kolkata, aur Chennai. Bangalore, Hyderabad, ya Pune jaisi cities "Non-Metro" category me aati hain (40% rule).
Shared accommodation (roommates) me HRA kaise claim karein?
Agar aap rent share karte hain, toh rent agreement me aapka naam hona chahiye. Aap sirf wahi amount claim kar sakte hain jo aapne actual me pay kiya hai. Landlord se apne share ki alag receipt mangna behtar hai.