Free Tool · Section 10(13A) · Old Regime · FY 2025-26
HRA Exemption Calculator
Compute your House Rent Allowance exemption under Section 10(13A) of the Income Tax Act, 1961. The exemption is the minimum of three conditions — this tool shows all three clearly.
Your Details
Three-Condition Comparison — Section 10(13A)
Exempt HRA = minimum of these three amounts
| Condition | Rule | Monthly | Annual | |
|---|---|---|---|---|
| Cond. 1: Actual HRA Received | Actual amount from employer | ₹20,000 | ₹2,40,000 | |
| ★Cond. 2: Rent − 10% of Basic | ₹18,000 − 10% of ₹50,000 | ₹13,000 | ₹1,56,000 | MINIMUM |
| Cond. 3: 50% of Basic (Metro) | 50% for Delhi/Mumbai/Chennai/Kolkata | ₹25,000 | ₹3,00,000 |
Result
HRA Received (Monthly)
₹20,000
HRA Received (Annual)
₹2,40,000
Exempt HRA (Monthly)
₹13,000
Exempt HRA (Annual)
₹1,56,000
Taxable HRA (Monthly)
₹7,000
Taxable HRA (Annual)
₹84,000
Partial Exemption — ₹84,000 /year is taxable
The balance HRA not covered by the minimum condition is added to your taxable salary.
Regime Note: This exemption is only available under the Old Regime. Under the New Regime (Section 115BAC), the entire HRA received is taxable, but you receive a standard deduction of ₹75,000 instead. Use our Income Tax Calculator → to compare both regimes.
Annual rent exceeds ₹1,00,000 — Landlord PAN required
As per CBDT Circular No. 08/2013 dated 10 October 2013, you must collect and submit your landlord's PAN to your employer when claiming HRA exemption on annual rent above ₹1,00,000.
Disclaimer: This is an estimate for guidance only. HRA exemption claims are subject to employer verification, rent receipts, and other conditions. Verify with a qualified CA before filing.
Statutory Basis
Section 10(13A) r/w Rule 2A
Section 10(13A) of the Income Tax Act, 1961 read with Rule 2A of the Income Tax Rules, 1962.
Three-Condition Minimum
The exempt HRA is the minimum of three amounts: (1) Actual HRA received; (2) Actual rent paid − 10% of basic salary; (3) 50% of basic salary for employees in Delhi/Mumbai/Chennai/Kolkata; 40% of basic salary for other cities.
Taxable Portion
The balance (actual HRA received − exempt HRA) is included in taxable salary.
New Regime Restriction
HRA exemption is not available under the new regime (Section 115BAC). Claim only under old regime.
PAN Requirement for Landlord
Rent receipts and landlord PAN are required for annual rent >₹1,00,000 as per CBDT Circular No. 08/2013 dated 10 October 2013.
Want to optimise your HRA claim and overall tax outgo?
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