How is HRA exemption calculated?

The exempt amount is the least of three figures: the HRA you actually received, 50% of basic plus DA if you live in Delhi, Mumbai, Kolkata or Chennai (40% elsewhere), and the rent you paid minus 10% of basic plus DA.

Can I claim HRA under the new tax regime?

No. The HRA exemption under section 10(13A) is only available in the old regime. If HRA is a large part of your package, compare both regimes before choosing.

Can I claim HRA while paying rent to my parents?

Yes, provided the arrangement is genuine: your parents must own the property, you must actually pay the rent, and they must declare it as rental income in their own return. Keep a rent agreement and bank transfers as evidence.

HRA Exemption Calculator

Find the house rent allowance exempt from tax under section 10(13A), using the least of the three statutory limits.

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How is HRA exemption calculated?: The exempt amount is the least of three figures: the HRA you actually received, 50% of basic plus DA if you live in Delhi, Mumbai, Kolkata or Chennai (40% elsewhere), and the rent you paid minus 10% of basic plus DA.
Can I claim HRA under the new tax regime?: No. The HRA exemption under section 10(13A) is only available in the old regime. If HRA is a large part of your package, compare both regimes before choosing.
Can I claim HRA while paying rent to my parents?: Yes, provided the arrangement is genuine: your parents must own the property, you must actually pay the rent, and they must declare it as rental income in their own return. Keep a rent agreement and bank transfers as evidence.

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