HRA Exemption Calculator — FY 2025-26 (Under Old Tax Regime)
Compute the tax-free portion of your House Rent Allowance under the old tax regime.
Quick Answer
HRA (House Rent Allowance) is partially exempt from tax for salaried employees who pay rent. The exemption is the least of: (a) actual HRA received, (b) 50% of basic salary (metro) or 40% (non-metro), and (c) rent paid minus 10% of basic. HRA exemption applies only under the old tax regime — under the new regime (Section 115BAC), it is fully taxable.
What the HRA Exemption calculator computes
- Tax-free HRA portion based on the three-factor rule
- Taxable HRA addition to gross salary
- Comparison between metro and non-metro HRA limits
- Validation against rent receipts and PAN-of-landlord rule (rent > ₹1L/year)
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Income Tax sections this calculator implements
View the exact bare-act mapping (old ITA 1961 → new DTC 2025) for each section used.
Frequently asked
Is HRA exemption available under the new tax regime?
No. Under Section 115BAC (the default new regime from FY 2023-24 onwards), HRA is fully taxable. The exemption under Section 10(13A) only applies if you opt for the old tax regime.
Can I claim HRA if I live in my own house?
No. HRA exemption requires that you actually pay rent for accommodation. You cannot claim HRA on a self-owned property.
Do I need PAN of the landlord for HRA?
Yes, if your annual rent exceeds ₹1,00,000. Without landlord PAN (or Form 60 declaration), the employer must disallow the exemption.
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