HRA Calculator India 2026
Calculate your House Rent Allowance (HRA) exemption under Section 10(13A) of the Income Tax Act
Calculate HRA Exemption
How is HRA Exemption Calculated?
HRA exemption under Section 10(13A) is calculated as the minimum of three amounts:
1. Actual HRA Received
The actual House Rent Allowance you receive from your employer.
2. Rent Paid - 10% of Basic Salary
Actual rent paid minus 10% of your basic salary (including DA).
3. 50% or 40% of Basic Salary
50% for metro cities (Delhi, Mumbai, Chennai, Kolkata) or 40% for non-metro cities.
Frequently Asked Questions
Who can claim HRA exemption?
Salaried employees who receive HRA as part of their salary and pay rent for accommodation can claim HRA exemption. Self-employed individuals cannot claim HRA but may claim deduction under Section 80GG.
Can I claim HRA if I pay rent to my parents?
Yes, you can claim HRA exemption if you pay rent to your parents, provided they actually own the property and you have a valid rent agreement. Your parents must declare this rent as income.
What documents are required for HRA claim?
Rent receipts, rent agreement, and landlord's PAN (if annual rent exceeds ₹1 lakh). Some employers also require landlord's declaration.
Is HRA exemption available under the new tax regime?
No, HRA exemption is not available under the new tax regime. You must choose the old tax regime to claim HRA exemption.
Which cities are considered metro for HRA calculation?
Only four cities are considered metro: Delhi, Mumbai, Chennai, and Kolkata. All other cities, including Bangalore, Hyderabad, and Pune, are considered non-metro.
Calculate Your Complete In-Hand Salary
Get a detailed breakdown including HRA, PF, tax, and all deductions
Use Salary Calculator