Can I claim HRA in the new tax regime?

No. HRA exemption is not available under the new tax regime for most salaried taxpayers.

Is landlord PAN required for HRA?

If annual rent exceeds INR 1,00,000, employers usually require the landlord's PAN for HRA proof.

Yes, if rent is genuinely paid to parents, documented with rent receipts, and reported correctly by the recipient where applicable.

ਵਿੱਤ

Calculate HRA exemption in India using basic salary, HRA received, annual rent paid, metro or non-metro city rule, and marginal tax slab.

Key terms

Annual basic salary

INR

10000010000000

Actual HRA received

INR

05000000

Total rent paid per year

INR

05000000

City type

Marginal tax rate

042.744

HRA exemption = minimum of actual HRA, 50%/40% of basic, and rent paid - 10% of basic

Indian HRA exemption is the least of three statutory values. Any HRA received above the exempt amount remains taxable salary income.

1Enter annual basic salary, actual HRA received, and rent paid during the year.
2Apply the city rule: 50% of basic for metro cities and 40% for non-metro cities.
3Calculate rent paid minus 10% of basic salary, floored at zero.
4The lowest of the three values is exempt HRA; multiply it by marginal slab rate to estimate tax saved.

Reference

Compare common scenarios quickly. Scroll horizontally on smaller screens.

Reference 1

Reference 2

Reference 3

Reference 4

Case	Basic	Rent	HRA exemption driver
Low rent	INR 6 L	INR 1.2 L	Rent minus 10% basic
High HRA	INR 8 L	INR 4.8 L	City percentage limit
Balanced metro	INR 6 L	INR 3.6 L	Actual HRA or rent rule
No rent paid	Any	INR 0	No exemption

Salaried employees receiving HRA and paying rent for residential accommodation can generally claim HRA exemption under the old tax regime.

Exempt HRA amount

₹3,00,000.00