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Finance / India Tax
Work out how much of your House Rent Allowance is exempt from income tax under Section 10(13A), old regime, for FY 2025-26.
Under Section 10(13A), the HRA exemption is the LEAST of three amounts: (1) the actual HRA received in the year, (2) rent paid minus 10% of basic salary, and (3) 50% of basic salary in a metro city or 40% in a non-metro city. Whichever of those three is smallest is what you get to exclude from taxable income; anything above it remains taxable HRA. Critical simplification stated explicitly: this exemption is only available under the OLD tax regime — the new regime does not allow HRA exemption at all, so this calculator's result only applies if you're filing (or comparing) under the old regime. 'Metro' here means Delhi, Mumbai, Kolkata, or Chennai specifically — the cities that qualify for the 50% rate under the statute; every other city, including other large ones like Bengaluru or Hyderabad, gets the 40% non-metro rate. Figures reflect FY 2025-26 rules.
No. HRA exemption is a Chapter III salary exemption available only under the old regime. If you file under the new regime, your entire HRA is taxable regardless of rent paid.
Only Delhi, Mumbai, Kolkata, and Chennai qualify for the 50%-of-basic metro rate under the statute. All other cities — including Bengaluru, Hyderabad, Pune, and every smaller city — use the 40% non-metro rate.
With ₹0 rent paid, 'rent paid minus 10% of basic' floors at ₹0 (it never goes negative), which makes it the smallest of the three amounts — so your HRA exemption is ₹0 and the full HRA received is taxable.