Do I need rent receipts and landlord PAN to claim HRA?

Rent receipts are required to claim HRA. If your annual rent exceeds Rs 1,00,000, you must also provide the landlord PAN to your employer. Without these, the employer cannot grant HRA exemption while computing TDS.

Can I claim both HRA and home loan deduction?

Yes, in genuine cases. You can claim HRA for a rented house you live in and a home loan deduction for a property you own elsewhere (or which is let out), provided both are real and documented. The two are not mutually exclusive.

FREE Section 10(13A) · Updated 01 June 2026 · Old tax regime · No login

HRA Exemption Calculator · India

HRA Calculator
Calculate Your Tax-Free House Rent Allowance

Q: Which cities are metro for HRA calculation?

Only four cities are classified as metro for HRA: Delhi, Mumbai, Kolkata and Chennai. For these, the second condition uses 50 percent of Basic plus DA. All other cities, including Noida, Gurugram, Bengaluru, Hyderabad and Pune, are non-metro and use 40 percent.

Q: Is HRA exemption available in the new tax regime?

No. HRA exemption under Section 10(13A) is available only in the old tax regime. If you opt for the new tax regime, HRA received is fully taxable. Compare both regimes before choosing, especially if you pay significant rent.

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

No. HRA exemption requires that you actually pay rent for accommodation you occupy and do not own. If you live in your own house or pay no rent, the entire HRA received is taxable.

Q: How much HRA is tax-free for Delhi NCR employees?

For an employee living in Delhi (a metro), the exempt limit can be up to 50 percent of Basic plus DA, subject to the actual HRA and rent-minus-10-percent conditions. For Noida and Gurugram, which are non-metro, the limit is 40 percent. Use the calculator above for an exact figure.

Find exactly how much of your HRA is exempt from income tax under Section 10(13A). Works for metro and non-metro cities. Instant result, no signup.

Enter Your Salary & Rent

All figures monthly. Use Basic + DA as per your salary slip.

Basic Salary + DA (per month)

₹

HRA Received (per month, from salary slip)

₹

Rent Paid (per month)

₹

City Type

Metro (Delhi, Mumbai, Kolkata, Chennai)

Non-Metro (Noida, Gurugram, others)

Your HRA Exemption

Exempt from tax (per month)

₹12,000 /mo

1. Actual HRA received₹15,000

2. 50% of Basic + DA₹15,000

3. Rent − 10% of Basic+DA₹15,000

Exempt (lowest of 3)₹12,000

Taxable HRA₹3,000

Salary Slip Format

Annual exempt: ₹1,44,000. HRA exemption applies only under the old tax regime. Under the new regime, HRA is fully taxable.

How It Works

How HRA Exemption Is Calculated

House Rent Allowance (HRA) is a salary component that reduces your taxable income if you pay rent. Under Section 10(13A) of the Income Tax Act, the exempt portion of HRA is the minimum of three amounts.

HRA exemption = lowest of:
1. Actual HRA received from employer
2. 50% of (Basic + DA) for metro | 40% for non-metro
3. Actual rent paid − 10% of (Basic + DA)

Whichever of these three is smallest becomes your tax-free HRA. The remaining HRA is added to taxable salary. This is exactly what the calculator above computes in real time.

Metro vs Non-Metro Cities

Only four cities count as metro for HRA: Delhi, Mumbai, Kolkata and Chennai. Everywhere else, including Noida, Gurugram, Bengaluru, Hyderabad and Pune, is non-metro. This single classification changes condition 2 from 50% to 40% and can significantly change your exemption.

City	Classification	% of Basic + DA
Delhi	Metro	50%
Mumbai	Metro	50%
Kolkata	Metro	50%
Chennai	Metro	50%
Noida / Gurugram / Ghaziabad	Non-Metro	40%
Bengaluru / Hyderabad / Pune	Non-Metro	40%

Worked Example: Delhi Employee

Basic + DA: Rs 30,000/month. HRA received: Rs 15,000. Rent paid: Rs 18,000. City: Delhi (metro).

Condition 1: Rs 15,000. Condition 2: 50% of 30,000 = Rs 15,000. Condition 3: 18,000 − 3,000 = Rs 15,000. The exempt amount is the lowest, here Rs 15,000 if all equal, or whichever is smallest when figures differ. The calculator handles every combination automatically.

Documents You Need to Claim HRA

To claim HRA exemption while the employer computes TDS, keep rent receipts for every month. If annual rent exceeds Rs 1,00,000, the landlord PAN is mandatory. A clean salary structure on your salary slip format makes the Basic + DA figure unambiguous, which is the base for two of the three conditions.

HRA in the Old vs New Tax Regime

HRA exemption exists only in the old tax regime. If you opt for the new regime, the entire HRA is taxable, though the new regime offers lower slab rates. Employees who pay significant rent should compare both before declaring their regime. The same Basic + DA base also drives CTC to in-hand salary, so model the full take-home, not just HRA, before deciding.

Frequently Asked

HRA Calculator FAQs

How is HRA exemption calculated in India?

HRA exemption under Section 10(13A) is the minimum of three: actual HRA received, 50% of Basic+DA (metro) or 40% (non-metro), and rent paid minus 10% of Basic+DA. The lowest is exempt; the rest is taxable.

Which cities are metro for HRA calculation?

Only Delhi, Mumbai, Kolkata and Chennai are metro (50%). All others including Noida, Gurugram, Bengaluru, Hyderabad and Pune are non-metro (40%).

Is HRA exemption available in the new tax regime?

No. HRA exemption applies only in the old tax regime. Under the new regime, HRA received is fully taxable.

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

No. HRA exemption requires that you actually pay rent for a house you occupy and do not own. No rent paid means the full HRA is taxable.

Do I need rent receipts and landlord PAN?

Rent receipts are required. If annual rent exceeds Rs 1,00,000, the landlord PAN must also be submitted to the employer for the exemption during TDS computation.

Can I claim both HRA and a home loan deduction?

Yes, in genuine cases. HRA for a rented house you live in and a home loan deduction for a property you own elsewhere can both be claimed if real and documented.

How much HRA is tax-free for Delhi NCR employees?

Delhi is metro, so up to 50% of Basic+DA can qualify, subject to the other two conditions. Noida and Gurugram are non-metro at 40%. Use the calculator for an exact figure.

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