{"id":2394,"date":"2025-06-24T16:23:33","date_gmt":"2025-06-24T10:53:33","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=2394"},"modified":"2025-06-26T15:54:27","modified_gmt":"2025-06-26T10:24:27","slug":"hra-house-rent-allowance","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/hra-house-rent-allowance\/","title":{"rendered":"How to Calculate HRA Tax Exemption For AY 2025-26?"},"content":{"rendered":"\n<p>HRA full form stands for House Rent Allowance is one of the major components of most salary packages. It is most important for calculations to ascertain how much of the HRA can be claimed to get deductions under Section 10(13A) of the Income Tax Act.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/hra-house-rent-allowance\/#What_is_HRA_%E2%80%93_House_Rent_Allowance\" >What is HRA &#8211; House Rent Allowance?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/hra-house-rent-allowance\/#Who_can_Claim_HRA\" >Who can Claim HRA?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/hra-house-rent-allowance\/#How_to_Claim_HRA_Exemption\" >How to Claim HRA Exemption?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/hra-house-rent-allowance\/#How_to_Calculate_HRA_Exemption\" >How to Calculate HRA Exemption?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/hra-house-rent-allowance\/#Example_of_HRA_Calculation\" >Example of HRA Calculation<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/hra-house-rent-allowance\/#HRA_Exemption_Calculation\" >HRA Exemption Calculation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/hra-house-rent-allowance\/#Tax_Implications\" >Tax Implications<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/hra-house-rent-allowance\/#Documents_Required_for_HRA_Deduction\" >Documents Required for HRA Deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/hra-house-rent-allowance\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_HRA_%E2%80%93_House_Rent_Allowance\"><\/span>What is HRA &#8211; House Rent Allowance?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>House Rent Allowance is a special allowance paid by the employers to the employees to cover the cost of rented house taken by them.<\/p>\n\n\n\n<p>A person receiving HRA is considered a part of the salary but not fully taxable i.e., a portion of HRA is exempt u\/s 10(13A) from income tax under the old tax regime.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_can_Claim_HRA\"><\/span>Who can Claim HRA?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Any salaried person can claim HRA exemption under section 10(13A) of the Income Tax Act. But, the allowance is not available to:<\/p>\n\n\n\n<p>Self-employed individuals but can claim tax deductions towards the rented housing under Section 80GG.<\/p>\n\n\n\n<p>Any other assessee like HUF, Company Firm, and AOP\/ BOI cannot claim HRA exemption.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Claim_HRA_Exemption\"><\/span>How to Claim HRA Exemption?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The exemption is governed by Section 10(13A) of the Income Tax Act, which allows individual to claim a partial or full exemption, if he\/she meet these conditions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Must be a salaried employee.<\/li>\n\n\n\n<li>Live in a rented house.<\/li>\n\n\n\n<li>HRA received must be included in (CTC).<\/li>\n\n\n\n<li>Need to submit correct rent receipts and proof of rent payment.<\/li>\n<\/ul>\n\n\n\n<p>The HRA exemption calculation will depend on various factors like rent paid, salary, HRA received by the employee and city of residence of employee.<\/p>\n\n\n\n<p>However, if an individual own the property you reside in, the entire HRA amount is taxable. It&#8217;s important to note that if you opt for the new tax regime, you cannot claim any HRA exemption.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Calculate_HRA_Exemption\"><\/span>How to Calculate HRA Exemption?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As per Rule 2A the lowest of the following amounts can be claimed by an individual as HRA exemption u\/s 10(13A):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Actual HRA received<\/li>\n\n\n\n<li>Metro Cities (if residence is in Delhi, Mumbai, Kolkata, Chennai): 50% of [Basic Salary + Dearness Allowance + Commission]<\/li>\n\n\n\n<li>Non-Metro Cities: 40% of [Basic Salary + Dearness Allowance + Commission]<\/li>\n\n\n\n<li>Actual rent paid minus 10% of [Basic Salary + Dearness Allowance + Commission]<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example_of_HRA_Calculation\"><\/span>Example of HRA Calculation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mr. Abhiraj is a salaried person lives in Chennai. He pays a monthly rent of Rs.12,000 i.e., Rs.1,44,000 per annum. His monthly earnings details are as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Basic Salary<\/td><td>Rs.35,000<\/td><\/tr><tr><td>HRA<\/td><td>Rs.13,000<\/td><\/tr><tr><td>Dearness Allowance<\/td><td>Rs.2,000<\/td><\/tr><tr><td>Leave Travel Allowance (LTA)<\/td><td>Rs.5,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"HRA_Exemption_Calculation\"><\/span>HRA Exemption Calculation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>HRA Received<\/td><td>(13000 @ 12) = Rs.1,56,000<\/td><\/tr><tr><td>50% of Basic Salary &amp; DA (since Chennai is a metro city)<\/td><td>(37000 @ 12)*50% = Rs.2,22,000<\/td><\/tr><tr><td>Rent Paid &#8211; 10% of Basic Salary &amp; DA<\/td><td>(Rs.12,000 @ 12) \u2013 (10% @ Rs.37,000 @ 12) = Rs.1,44,000 \u2013 Rs.44,400 = Rs.99600<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Therefore, Mr. Abhiraj can claim an HRA exemption of <strong>Rs.99,600<\/strong> as this is the lowest of these three amount.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Implications\"><\/span>Tax Implications<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If Mr. Abhiraj opt for the Old Tax Regime, the remaining HRA amount after exemption (1,56,000 &#8211; 99,600) = Rs.56,400 will be subject to tax at applicable slab rates.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If he chooses the <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/new-tax-regime\/\">New Tax Regime u\/s 115BAC<\/a><\/strong>, the entire HRA of Rs. 1,56,000 will be taxable.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documents_Required_for_HRA_Deduction\"><\/span>Documents Required for HRA Deduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Salaried taxpayers choosing the old tax regime for AY 2025-26, are now required to provide place of work, actual rent paid, actual HRA received, and salary breakup (basic salary, dearness allowance and commission), along with an indication of metro\/non-metro city for more detailed reporting of deductions. The documents required are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PAN card details of landlord &#8211; if the rent exceeds Rs.1 Lakh per annum.<\/li>\n\n\n\n<li>Rent Receipts<\/li>\n\n\n\n<li>Rental Agreement<\/li>\n\n\n\n<li>Form 12BB<\/li>\n\n\n\n<li>Bank payment proof for rent<\/li>\n\n\n\n<li>Salary slip where HRA is incorporated<\/li>\n<\/ul>\n\n\n\n<p><strong>Note:<\/strong><\/p>\n\n\n\n<p>As per circular No. 8\/2013 dated 10 October 2013, landlords without having a PAN Card must sign a self declaration stating he doesn&#8217;t have a PAN.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1750759399841\"><strong class=\"schema-faq-question\">Can I claim both deduction on HRA and Home Loan Interest?<\/strong> <p class=\"schema-faq-answer\">Yes, you can claim both HRA exemption and home loan interest deduction.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1750759453536\"><strong class=\"schema-faq-question\">Can I claim both HRA and home loan benefits if the rented house and owned house are in the same city?<\/strong> <p class=\"schema-faq-answer\">Yes, but you need to justify the claim with valid reasons e.g., the office location being far from your owned house. This is subject to fulfilling applicable conditions.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1750759471296\"><strong class=\"schema-faq-question\">How to claim HRA when living with parents?<\/strong> <p class=\"schema-faq-answer\">You can pay rent to your parents and claim the allowance, provided you enter into a rental agreement and transfer money to them monthly. Your parents must report this rent as income in their income tax return.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1750759778271\"><strong class=\"schema-faq-question\">Can I claim HRA below 1 lakh?<\/strong> <p class=\"schema-faq-answer\">Yes, you can claim HRA without the landlord&#8217;s PAN if the annual rent is less than Rs. 1 lakh. However, PAN is mandatory if the annual rent exceeds Rs. 1 lakh.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1750759787503\"><strong class=\"schema-faq-question\">What is HRA certificate?<\/strong> <p class=\"schema-faq-answer\">An HRA certificate is issued to government employees claiming HRA because they cannot avail of government accommodation as per policy.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1750759800379\"><strong class=\"schema-faq-question\">When is a rent agreement required for an HRA exemption?<\/strong> <p class=\"schema-faq-answer\">For the purpose of Form 16, rent receipts and a rent agreement are required for the employer to allow the deduction before the end of the financial year.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1750759819183\"><strong class=\"schema-faq-question\">What to do if the landlord refuses to give the PAN Card?<\/strong> <p class=\"schema-faq-answer\">If you cannot provide the landlord\u2019s PAN or a declaration that they don\u2019t have one, your employer will not provide the HRA exemption. You can claim the excess tax deducted directly while filing your tax returns for the year.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>HRA full form stands for House Rent Allowance is one of the major components of most salary packages. It is 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