HRA Exemption Calculator — FY 2025-26
Section 10(13A) read with Rule 2A: your tax-free HRA is the minimum of three amounts. This calculator runs the exact formula our filing engine uses.
Tax-free HRA (annual)
₹2,40,000
₹20,000/month exempt · ₹0 of your HRA stays taxable
| HRA actually received ← lowest | ₹2,40,000 |
| Rent paid − 10% of basic+DA | ₹2,52,000 |
| 50% of basic+DA (metro) | ₹2,40,000 |
Rent above ₹1L/year — your employer will ask for the landlord's PAN.
Three things people miss
- HRA exemption exists only in the old regime. Under the new (default) regime it's zero — but the new regime's lower slabs often win anyway. You need both numbers to decide.
- No HRA component in salary? You can still claim rent under section 80GG (old regime, capped at ₹60,000/year).
- Paying rent to parents is legal — if the money actually moves and they declare it as income.