Calculate the exempt and taxable parts of your house rent allowance under the old tax regime.
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Calculated from your inputs
HRA exemption
Taxable HRA
Rent paid over 10% of salary
50% of salary
How this is calculated
Old tax regime only: the exemption is the least of HRA received, rent paid over 10% of salary, and 50% (metro) or 40% (other cities) of salary. Salary means basic pay plus dearness allowance where it counts for retirement benefits. Confirm the city list for your tax year.
Defaults are editable examples, not current provider quotes. Results are rounded for display. These are scenarios from your inputs, not live market data or investment advice.
About the HRA exemption calculator
House rent allowance (HRA) is part of salary paid towards rent. Under the old tax regime, part of it can be exempt from tax if you live in rented accommodation and pay rent.
How the HRA exemption calculator works
Exempt HRA = least of (HRA received, Rent − 10% of salary, 50% or 40% of salary)
Salary means basic pay plus dearness allowance where it counts for retirement benefits. The 50% limit has applied to Delhi, Mumbai, Kolkata and Chennai, and 40% elsewhere; confirm the cities listed for your tax year.
Use yearly figures. If rent or salary changed during the year, work out each period separately.
Worked example
Example inputs
Annual basic salary + DA
₹6,00,000
Annual HRA received
₹2,40,000
Annual rent paid
₹3,00,000
City limit: 50 metro or 40 other
50%
Calculated result
HRA exemption
₹2,40,000
Taxable HRA
₹0
Rent paid over 10% of salary
₹2,40,000
50% of salary
₹3,00,000
Why use a HRA exemption calculator?
See how much HRA is tax-free under the old regime.
Check how a change in rent changes the exemption.
HRA exemption calculator FAQs
Can I claim HRA in the new tax regime?
No. The HRA exemption is available only under the old regime.
Can I claim HRA if I pay rent to my parents?
It is possible if you genuinely pay rent and they own the house and report it as income. Keep rent receipts and an agreement.
Do I need my landlord’s PAN?
Employers generally ask for the landlord’s PAN when annual rent crosses a set amount.
What if I do not receive HRA but pay rent?
A separate deduction may be available under the old regime for rent paid by people who get no HRA, within limits.