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How to Claim HRA and Home Loan Deduction Together

When you check your salary, you naturally want to keep more of your income. Many salaried people pay rent in one city while also paying a home loan for a house in another place. This leads to a very common question. Can you claim HRA and home loan deduction together without breaking tax rules?

Yes, you can. Under Indian income-tax rules for FY 2025–26 (AY 2026–27), both benefits are allowed when specific conditions are met. Guidance from the Income Tax Department confirms that genuine rent payment and valid housing loan documents make the claim legal. This guide explains the full process in simple language so you can save the maximum possible tax.


Understanding how these deductions reduce your tax

Tax is calculated on your taxable income, not your full salary. When you apply:

  • HRA exemption
  • Home loan interest deduction
  • Principal repayment benefit
  • Health insurance under Section 80D

your taxable income becomes much lower. As a result, the final tax you pay also decreases. This is the basic idea behind smart and legal tax planning.


Can I claim HRA and home loan both in the same year

Yes, but three conditions must be true:

  • You must live in a rented house and actually pay rent.
  • Your salary structure must include HRA.
  • Your owned house should be in another city or rented out.

For example, if you work in Bengaluru but own a house in Jaipur where your family lives, you can claim both HRA and housing loan deductions together.


Step by step HRA home loan deduction guide

Step 1: Calculate HRA exemption

HRA exemption is the lowest of these three values:

  • Actual HRA received
  • 50 percent of basic salary in metro cities or 40 percent in non-metro cities
  • Rent paid minus 10 percent of basic salary

This amount becomes tax-free.

Step 2: Claim home loan interest

Interest paid during the year can be deducted from income within allowed limits. Your bank’s annual interest certificate is required as proof.

Step 3: Claim principal repayment

Principal repayment qualifies for deduction within the yearly overall limit that also includes investments like provident fund and life insurance.

Step 4: Add health insurance deduction

Premium paid for family health insurance provides an extra deduction under Section 80D, increasing total tax savings.


Old vs new tax regime comparison for FY 2025–26

Old tax regime
  • Allows HRA exemption
  • Allows home loan interest and principal deduction
  • Allows Section 80D health insurance benefit
  • Best for people with multiple deductions
New tax regime
  • Lower tax rates
  • Most deductions, including HRA and housing loan benefits, are not allowed
  • Useful only when deductions are very small

Conclusion: If you want to use HRA and home loan deduction together, the old tax regime is usually more beneficial.


Real example of combined tax saving

Assume:

  • Salary: ₹9,00,000
  • Annual HRA exemption: ₹1,20,000
  • Home loan interest: ₹1,44,000
  • Principal repayment: ₹96,000
  • Health insurance premium: ₹25,000

After applying all deductions, taxable income drops sharply. Because of this reduction, total tax liability becomes significantly lower. This shows the real benefit of combining HRA, home loan, and insurance deductions.


Common mistakes that reduce your deduction

  • Missing rent receipts or landlord details
  • Paying rent in cash without proof
  • Not keeping the home loan interest certificate
  • Choosing the new tax regime by mistake

Keeping proper documents ensures your deduction remains safe during verification.


Situations where both benefits are not allowed

  • You live in your own house and pay no rent
  • Your salary does not include HRA
  • You cannot provide valid documents
  • You opt for the new tax regime

Knowing these limits prevents future tax problems.


Expert insight for smarter tax planning

Tax planning works best when done before the financial year ends, not during last-minute filing. Reviewing rent payments, EMI statements, and insurance premiums early helps you choose the correct regime and maximize deductions legally. This proactive approach is what separates average taxpayers from smart planners.


Final thoughts

Understanding how to claim HRA and home loan together can save a meaningful amount of money every year. The rules are clear, legal, and beneficial when followed correctly. Gather your documents, calculate deductions carefully, and choose the right tax regime for FY 2025–26. If you need guidance with filing or deduction planning, visit the contact page or learn more through the about us section of your trusted tax support platform. Proper planning today creates financial peace tomorrow.

FAQs

Yes, if you live in a rented house and own another property in a different city or rented out.

Mainly the old tax regime allows HRA, housing loan, and insurance deductions together.

Rent receipts, landlord details, loan interest certificate, EMI proof, and insurance payment receipt.

Yes, Section 80D deduction further reduces taxable income.

Yes, the rules remain applicable for AY 2026–27 when conditions are satisfied.