Salary + HRA + Home Loan – Kaunsa Tax Regime Better? (Full Illustration 2026)

Salary + HRA + Home Loan – Kaunsa Tax Regime Better? (Full Illustration 2026)

Income tax ka sabse bada confusion ye hota hai:

Salary bhi hai  
HRA bhi mil raha hai  
Home loan bhi chal raha hai  

To Old Regime choose karein ya New Regime?

Aaj ek real life example ke through samajhte hain.

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Case Study
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Mr. Raj
Annual Salary: ₹14,00,000
HRA received: ₹3,00,000
Rent paid: ₹18,000 per month
Home Loan Interest: ₹2,20,000
Principal Repayment: ₹1,40,000
Other 80C Investment: ₹50,000

City: Non-metro

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Step 1: HRA Exemption Calculation
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Rent paid yearly = 18,000 × 12 = ₹2,16,000

HRA exemption = Minimum of:

1) Actual HRA received = 3,00,000  
2) Rent paid – 10% salary  
   = 2,16,000 – 1,40,000  
   = 76,000  
3) 40% of salary (non-metro)  
   = 5,60,000  

Minimum = ₹76,000

HRA exemption allowed = ₹76,000

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Step 2: Old Regime Deduction
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Gross Salary = 14,00,000

Less:
HRA Exemption = 76,000
80C (Principal + Investment capped) = 1,50,000
Home Loan Interest (24b) = 2,00,000

Total Deduction = 4,26,000

Taxable Income = 9,74,000

Approx Tax (Old Regime) ≈ ₹87,000 (slab dependent)

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Step 3: New Regime Calculation
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New regime me:

❌ 80C allowed nahi  
❌ Home loan interest (self occupied) allowed nahi  
❌ HRA exemption allowed nahi  

Taxable Income ≈ 14,00,000

Approx Tax ≈ ₹1,09,000+

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Final Comparison
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Old Regime Tax ≈ 87,000  
New Regime Tax ≈ 1,09,000  

Difference ≈ ₹22,000 benefit Old Regime me.

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Conclusion
--------------------------------------------------

Agar:

✔ HRA mil raha hai  
✔ Home loan chal raha hai  
✔ 80C full use kar rahe ho  

To mostly Old Regime better hota hai.

Lekin har case alag hota hai.

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Aapke Liye Question 👇

1) Salary kitni hai?
2) HRA milta hai?
3) Home loan interest kitna hai?

Comment me likhiye —
Main bataunga kaunsa regime better hai.

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