Income TaxFY 2026-27 (AY 2027-28)
HRA Exemption Calculator
Calculate your House Rent Allowance exemption u/s 10(13A) — least of three formulas. Old regime only.
Your details
City
HRA exemption
₹3,00,000
Taxable HRA: ₹0
Annual Basic + DA
₹6.00 L
Annual HRA received
₹3.00 L
Annual rent paid
₹3.60 L
Exempt portion
₹3.00 L
Drill-down
The three-way least-of comparison
Your exemption is the LEAST of these three values — the highlighted row is what applies to you.
Actual HRA received
★ Least value — this is your exemption
₹3,00,000
Rent paid − 10% of (Basic + DA)
★ Least value — this is your exemption
₹3,00,000
50% of (Basic + DA)
★ Least value — this is your exemption
₹3,00,000
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Section 10(13A) read with Rule 2A. HRA exemption is the LEAST of: (a) actual HRA received, (b) rent paid minus 10% of (Basic + DA), (c) 50% of (Basic + DA) for metro / 40% for non-metro. Available only under the old regime.
FAQs
Frequently asked questions
Is HRA exemption available under the new regime?+
No. From AY 2024-25 the new regime disallows HRA exemption u/s 10(13A). Only the old regime allows it.
Which cities are metro for HRA purposes?+
Only Mumbai, Delhi, Kolkata and Chennai qualify as metros (50% of Basic+DA). All other cities — including Bengaluru, Hyderabad, Pune — are treated as non-metro (40%).
What is included in 'Basic + DA'?+
Only DA forming part of retirement benefits is included. DA not forming part of retirement benefits and other allowances are excluded.
What if I pay rent to my parents?+
Allowed if rent is genuinely paid (use bank transfer, get a receipt) and parents declare the rent as income in their ITR. The property must be owned by parents, not jointly with you.
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