House Rent Allowance exemption is available only under the Old Tax Regime. Enter your Basic+DA, HRA received and rent paid to see your exempt amount.
| HRA Actually Received | ₹0 |
| Rent Paid − 10% of Basic | ₹0 |
| 50%/40% of Basic (Metro/Non-Metro) | ₹0 |
| Exempt HRA (lowest of the three) | ₹0 |
| Taxable HRA | ₹0 |
How is HRA exemption calculated under Section 10(13A)?
The exempt amount is the LOWEST of: (1) actual HRA received, (2) rent paid minus 10% of Basic+DA, (3) 50% of Basic+DA for metro cities (Delhi, Mumbai, Chennai, Kolkata) or 40% for non-metro cities.
Can I claim HRA exemption under the New Tax Regime?
No. HRA exemption under Section 10(13A) is available only under the Old Tax Regime. The New Tax Regime does not allow this exemption.
Is HRA exemption available if I don't pay rent?
No. HRA exemption requires actual rent payment. If you don't pay rent, or pay less than 10% of your Basic+DA, your exemption is reduced or nil.