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How it is calculated
- The exempt amount is the least of three figures: the HRA you receive, 50% of basic (metro) or 40% (non-metro), and rent paid minus 10% of basic.
- Delhi, Mumbai, Chennai and Kolkata count as metro cities for this rule.
- The exemption applies in the old tax regime only.
Frequently asked questions
Can I claim HRA under the new regime?
No. HRA exemption is available only under the old regime.
What if I pay no rent?
Then no HRA is exempt, and the whole allowance is taxable.
Run payroll with the same rules, automatically.
AdviHR applies PF, ESIC, professional tax and TDS for every employee, and produces the files you upload to the portals.
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How sure are we? These figures use the same rules AdviHR payroll applies. We publish what has been checked against an official source and what has not, on the statutory accuracy page.
Estimates for information only, not tax or legal advice.