HRA Exemption Calculator (2026) – Old Tax Regime

Calculate Your House Rent Allowance Tax Exemptions Instantly

₹5,40,000
₹0
₹1,00,000
₹3,00,000

Delhi, Mumbai, Kolkata, and Chennai only. All others are No.

Important: HRA exemption under Section 10(13A) is ONLY applicable if you file your taxes under the Old Tax Regime. If you choose the New Tax Regime, this calculator does not apply, and your entire HRA is fully taxable.

Exempted HRA
1,00,000
Taxable HRA
0

Exemption Algorithm (Lowest of 3)

01Actual HRA Received
LOWEST
₹1,00,000
02Rent − 10% Sal
₹2,46,000
0340% of (Basic + DA)
₹2,16,000

Stop Leaking Wealth to the Income Tax Department

By default, your entire House Rent Allowance is 100% taxable. The government will only grant you an exemption if you mathematically prove your liability using the strict algorithms of Section 10(13A). Use this engine to calculate your exact legal tax shield.

Educational Purpose Only: We are financial educators, not SEBI-registered advisors or Chartered Accountants. This calculator executes the Section 10(13A) algorithm based on the Old Tax Regime. Always consult a certified tax professional before filing your final Income Tax Return (ITR).

💡 The Ultimate Tax Hack: HRA + Home Loan

Did you know you can legally claim both the HRA exemption and the Home Loan Interest deduction (Section 24b) simultaneously? If you own a house in Pune and are paying an EMI, but your job forces you to rent a flat in Mumbai, the Income Tax Act allows you to stack both tax benefits. You do not have to choose one over the other.

What Exactly is HRA?

House Rent Allowance (HRA) is a specific salary component paid by employers to assist employees with their housing expenses. However, it is not free money. To claim it as tax-free under the Old Regime, you must actually live in a rented house, and you cannot be the legal owner of the house you reside in.

The Section 10(13A) Exemption Engine

The calculator processes your inputs and exempts only the absolute lowest value of the following three conditions:

1
Actual HRA Received
2
Actual Rent Paid (10% of Basic + DA)
3
50% (Metro) or 40% (Non-Metro) of Basic + DA

The Bangalore Tax Trap

Falsely claiming a 50% Metro deduction in cities like Bengaluru, Hyderabad, or Pune is a direct trigger for an IT notice. Read our master guide to learn the exact legal protocol for renting from your parents without committing tax fraud.

Read the HRA Master Guide

Frequently Asked Questions

Do I need my landlord's PAN card?

Yes. If your total rent paid during the financial year exceeds ₹1,00,000, it is legally mandatory to provide your landlord's PAN to your employer. If the landlord refuses, you lose the tax benefit on the amount exceeding ₹1 Lakh.

Is HRA available under the New Tax Regime?

No. The New Tax Regime (Section 115BAC) strictly abolishes the HRA exemption. If you opt for the New Regime, your entire House Rent Allowance is added directly to your taxable income. You must calculate if the Old Regime saves you more money based on your rent.

I don't receive HRA but I pay rent. Can I get a tax break?

Yes. If you are a freelancer, self-employed, or a salaried employee who does not have an HRA component in your CTC, you can claim a deduction for rent paid under Section 80GG, up to a maximum limit of ₹5,000 per month (₹60,000 annually).

Actuarial & System Assumptions

This simulation engine is provided for illustrative, educational, and strategic planning purposes only. It does not constitute a financial contract, legal guarantee, or fiduciary advice.

Algorithmic Projections

Calculations rely on deterministic inputs and compounded mathematical growth models. Real-world inflation, sequence of returns, market volatility, and asset degradation will cause actual results to deviate.

Regulatory & Tax Variables

Tax brackets, government subsidies (e.g., PM Surya Ghar), and statutory interest rates are subject to continuous legislative amendments. This engine does not guarantee real-time legal compliance.

Non-Fiduciary Status

Rupee Logics is a mathematical simulator, not a SEBI-registered entity. Users are strictly advised to verify all capital allocations and liability assumptions with certified financial professionals.

Invest in ELSS Mutual funds and save tax upto ₹46,800 under 80C as per old tax regime.

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