HRA Exemption Calculator - FY 2026-27
Compute your House Rent Allowance exemption under Section 10(13A) in seconds. Metro vs non-metro, DA-inclusive formula. Available only under the old tax regime.
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Metro cities: Mumbai, Delhi, Kolkata, Chennai - 50% limit. Others: 40%.
Enter your salary and rent details to compute HRA exemption.
How HRA exemption is calculated
Actual HRA received
The HRA component on your salary slip from your employer.
50% / 40% of Basic + DA
50% for metro cities (Mumbai, Delhi, Kolkata, Chennai). 40% for all other cities.
Rent paid − 10% of Basic+DA
Actual rent you pay minus 10% of (Basic + DA). Zero if rent ≤ 10% of Basic+DA.
⚠️ Not available under new regime
HRA exemption under Section 10(13A) is only available in the old tax regime. Under the new regime (default from FY 2026-27), HRA is fully taxable. Use our Income Tax Calculator to compare both regimes.
Frequently asked questions
What is the formula for HRA exemption under Section 10(13A)?▾
HRA exemption = minimum of: (1) Actual HRA received from employer, (2) 50% of (Basic + DA) for metro cities / 40% for non-metro cities, (3) Actual rent paid − 10% of (Basic + DA). The lowest of these three amounts is exempt from tax. The balance is added to your taxable salary.
Which are metro cities for HRA calculation?▾
For HRA calculation under Section 10(13A), only four cities are classified as metros: Mumbai, Delhi (NCR), Kolkata, and Chennai. For these cities, the limit is 50% of basic salary + DA. All other cities - including Bengaluru, Hyderabad, Pune, Ahmedabad - are treated as non-metro with a 40% limit.
Can I claim HRA and home loan interest (Section 24(b)) simultaneously?▾
Yes, you can claim both if your rented house and the house on which you have a home loan are in different cities. For example, if you work and rent in Mumbai but own a property in your home town (on a loan), both HRA exemption and Section 24(b) interest deduction are available simultaneously.
Is HRA exemption available under the new tax regime?▾
No. HRA exemption under Section 10(13A) is not available if you opt for the new tax regime (Section 115BAC). Under IT Act 2025, the new regime is the default. If you want to claim HRA, you must opt into the old tax regime when filing your ITR.
What if my rent exceeds ₹1 lakh per year - do I need the landlord's PAN?▾
Yes. If your annual rent payment exceeds ₹1,00,000 (i.e., monthly rent > ₹8,333), you must provide your landlord's PAN to your employer to claim full HRA exemption. Your employer will require this for Form 130 (Form 16 under IT Act 2025). If the landlord doesn't have a PAN, obtain a declaration to that effect.
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