HRA Exemption Calculator

Find your exact HRA tax exemption using the 3-condition rule, and how much tax it saves under the old regime.

If checked, your entire HRA is fully taxable — no exemption applies.

The 3 Conditions

Your HRA exemption is the minimum of these three — highlighted in orange above.
HRA Exemption (Old Regime)
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Taxable HRA
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Annual Tax Saved
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Monthly Tax Saved
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Annual Exemption
Compare Old vs New Regime in Full → Explore Highest Paying Jobs in India 2026 →
HRA exemption is available only under the old tax regime. Rent receipts should be kept regardless of amount; landlord PAN becomes mandatory once annual rent exceeds ₹1,00,000. Tax saving shown is an estimate based on a flat slab rate on the exemption amount — your actual saving depends on your total taxable income and applicable slab after all deductions.

Frequently Asked Questions

How is HRA exemption calculated?

HRA exemption is the minimum of three amounts: (1) actual HRA received from your employer, (2) 50% of Basic+DA for metro cities or 40% for non-metro cities, and (3) actual rent paid minus 10% of Basic+DA. Whichever of these three is the smallest becomes your tax-exempt HRA amount.

Can I claim HRA exemption under the new tax regime?

No. HRA exemption is only available under the old tax regime. If you opt for the new tax regime, your entire HRA received is fully taxable as part of your salary, with no exemption regardless of how much rent you pay.

Do I need my landlord's PAN to claim HRA exemption?

Yes, if your total annual rent paid exceeds ₹1,00,000 (about ₹8,333/month), the Income Tax Department requires you to furnish your landlord's PAN to your employer to claim HRA exemption. Below this threshold, PAN isn't mandatory, though rent receipts are still good practice to keep.