Find your tax-exempt House Rent Allowance under Section 10(13A) — the exact "least of three" computation.
Exempt HRA (per year)
| Least of the three | Annual ₹ |
|---|---|
| 1. Actual HRA received | |
| 2. Rent paid − 10% of salary | |
| 3. 50% of salary |
Taxable HRA / year: ₹0
HRA exemption is available only in the old tax regime.
Under Section 10(13A), the exempt HRA is the least of: (1) actual HRA received; (2) rent paid minus 10% of salary (basic + DA); and (3) 50% of salary for metro cities (Delhi, Mumbai, Kolkata, Chennai) or 40% for non-metro. Anything above the exempt amount is taxable.
No — HRA exemption is available only in the old regime.
Yes, keep rent receipts; if annual rent exceeds ₹1,00,000, your landlord's PAN is required.
Only Delhi, Mumbai, Kolkata and Chennai (50%); everywhere else is 40%.
Salary + HRA + deductions handled. Income-tax computation in minutes.
File ITR →