Do I need my landlord’s PAN to claim HRA?
By Vijay Singh Sinhmar · Fintech automation specialist, 8 years in finance · Published 2026-10-06
Only if the rent you pay in the year is more than ₹1,00,000, which is about ₹8,333 a month. Above that, your employer needs the landlord’s PAN to allow the HRA exemption. If the landlord has no PAN, a declaration from them with their name and address is given instead. Without either, the HRA is taxed as salary.
Educational information, not investment advice · Muktify is not SEBI-registered
HRA Exemption Calculator
How much of your house rent allowance is tax-free — the least of three statutory limits.
The basic + dearness allowance components of your salary
The HRA component in your salary structure
Actual rent paid for your home
From 1 Apr 2026 (Rule 279): 50% of basic in these eight cities, 40% anywhere else
Tax-free HRA
₹13,000/mo
₹1.56L exempt per year · ₹7,000/mo of your HRA stays taxable
The exemption is the least of these three
Old regime only. The new tax regime does not allow HRA exemption. Compare both regimes with our Tax Regime Calculator →
Assumes the same salary and rent all 12 months. Rent above ₹1L/yr requires the landlord's PAN.
Educational estimate on your inputs — not tax advice. Verify with a tax professional before filing.
Not investment advice. Not SEBI-registered.
See all of this on your own numbers
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See how long your money would last →The ₹1 lakh line
The line is the rent paid over the whole year, not each month. Rent of ₹8,000 a month is ₹96,000 a year, under the line, so receipts are enough. Rent of ₹9,000 a month is ₹1,08,000 a year, over it, so the landlord’s PAN is needed for the exemption to be allowed.
Where two or more people share a flat and each pays their own share, it is the rent each person pays that counts.
What to give your employer
Your employer allows the exemption when it works out the tax to deduct from your salary, on the declaration you give it. From FY 2026-27 that declaration is Form 124 under the Income-tax Rules 2026, which replaced Form 12BB. For rent above ₹1,00,000 a year it asks for the landlord’s name, address and PAN, alongside rent receipts or the rent agreement.
If the landlord does not have a PAN, a signed declaration from them saying so, with their name and address, is given in its place. If the employer does not allow the exemption during the year, it can still be claimed in your return, with the same documents kept ready.
What the PAN is worth
With basic plus DA of ₹50,000 a month, HRA of ₹20,000 and rent of ₹25,000 in a 50% city, the exemption is ₹20,000 a month, ₹2,40,000 a year. That rent is ₹3,00,000 a year, well over the line, so all of the exemption depends on the PAN or the declaration.
With basic plus DA of ₹30,000, HRA of ₹12,000 and rent of ₹8,000 a month outside the 50% cities, the exemption is ₹5,000 a month, ₹60,000 a year, and the year’s rent of ₹96,000 is under the line, so no PAN is needed. These are example inputs; the calculator below works out the exemption on your own figures.
Only on the old regime
The HRA exemption is available only under the old regime. On the new regime HRA is taxed in full as salary, so the landlord’s PAN changes nothing there. Which regime is lower for you depends on everything you can claim under the old one, and the old-versus-new guide works that out.
Frequently asked questions
Is the landlord’s PAN mandatory for HRA?
Only when the rent you pay in the year is more than ₹1,00,000. Below that, rent receipts or the agreement are enough. Above it, the landlord’s PAN, or their signed declaration that they have none, is needed for the exemption.
What if my landlord refuses to give their PAN?
Without the PAN or a declaration that the landlord has none, the employer will not allow the exemption on rent above ₹1,00,000 a year, and the HRA is taxed as salary.
What is Form 124?
The declaration of claims an employee gives the employer under the Income-tax Rules 2026, from FY 2026-27. It replaced Form 12BB and carries the landlord’s details for the HRA exemption.
Can I claim HRA without rent receipts?
The employer can ask for proof of rent paid before allowing the exemption. Receipts or a rent agreement, and bank transfers that match them, are the usual evidence.
Do I need my landlord’s PAN on the new regime?
No. The new regime has no HRA exemption, so HRA is taxed in full and the landlord’s details are not needed for tax.
Related
- HRA exemption calculator →
- Can I claim HRA if I pay rent to my parents? →
- Is Bengaluru a metro city for HRA in 2026-27? →
- Can I claim HRA and home loan together? →
- Old vs new tax regime — which is better for me? →
Last updated 2026-10-06. Figures reflect FY 2026-27 and are educational estimates, not advice. Muktify is not SEBI-registered and never recommends or ranks any instrument.
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