Can I claim HRA if I live in my own house?

No, if you live in a house owned by you, you cannot claim an HRA exemption.

Is HRA available under the New Tax Regime?

No, the HRA tax exemption is only available if you opt for the Old Tax Regime. The new tax regime does not allow HRA deductions.

What documents do I need to claim HRA?

You typically need to submit rent receipts to your employer. If the annual rent paid exceeds ₹1,00,000, you must also provide your landlord's PAN.

HRA Calculator

Calculate your House Rent Allowance (HRA) exemption and tax savings under Section 10(13A)

Income & Rent Details

Provide your annual salary and rent details to calculate HRA exemption

Basic Salary + DA (Annual)

HRA Received (Annual)

Actual Rent Paid (Annual)

City Type (Metro/Non-Metro)

Metro: Delhi, Mumbai, Chennai, Kolkata

Exempt HRA

Taxable HRA

Calculation Summary

Actual HRA Received

Rent paid - 10% Basic

% of Basic Salary (50%)

Minimum of the above three is your tax exemption.

HRA Distribution

What is HRA?

House Rent Allowance (HRA) is a salary component paid by employers to employees to meet accommodation expenses. Under Section 10(13A) of the Income Tax Act of India, a portion of this HRA is exempt from tax.

How is it calculated?

Rule 1: Actual HRA

The actual HRA received from your employer.

This is the absolute maximum exemption possible.

Rule 2: Rent Paid - 10% Basic

Actual Rent Paid minus 10% of Basic Salary (+DA).

You must be paying rent in excess of 10% of your basic salary to claim any exemption.

Rule 3: City Limits

50% of Basic Salary for Metro cities, 40% for Non-Metro cities.

Metro cities specifically refer to Delhi, Mumbai, Kolkata, and Chennai only.

HRA FAQs

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