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HRA Exemption Calculator
Calculate your HRA exemption under Section 10(13A). Shows all three conditions, the minimum (exempt amount) and how much HRA is taxable.
How HRA exemption works
- The exempt HRA is the lowest of three amounts: actual HRA received, 50%/40% of Basic, and rent paid minus 10% of Basic.
- The remaining HRA (above the exempt amount) is added to your taxable salary.
- You must actually pay rent. If you live in your own house or rent-free accommodation, the entire HRA is taxable.
- Rent receipts and landlord's PAN (if rent > ₹1L/year) are needed as proof.
Questions
What if I pay rent but don't receive HRA?
If HRA is not part of your salary structure, you cannot claim this exemption. However, you may be able to claim deduction under Section 80GG if you are not a homeowner.
Can I claim both HRA and home loan interest?
Yes, if you pay rent for your residence and have a home loan on a property elsewhere (e.g. a house in another city). Both can be claimed simultaneously.
Do I need the landlord's PAN?
Yes, if annual rent exceeds ₹1 lakh (₹8,333/month). Without it, your employer may not give you the full exemption at source, though you can claim it in ITR.