HRA Exemption Calculator
If you receive House Rent Allowance and pay rent, part of it is tax-exempt under Section 10(13A). The exemption is the least of three values. Enter annual figures to see how much is tax-free.
Basic + DA for the year
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HRA exempt from tax
₹1,80,000
Taxable HRA
₹1,20,000
Exemption is the least of
Actual HRA received₹3,00,000
Rent paid − 10% of basic₹1,80,000
50% of basic salary₹3,00,000
HRA exemption under Section 10(13A) is available only in the old tax regime. Delhi, Mumbai, Kolkata, and Chennai count as metro cities.
Frequently asked questions
How is HRA exemption calculated?
It's the least of: actual HRA received, rent paid minus 10% of basic salary, and 50% of basic (metro) or 40% (non-metro). The rest of your HRA is taxable.
Which cities count as metro for HRA?
Delhi, Mumbai, Kolkata, and Chennai are treated as metro cities (50% of basic). All other cities use 40%.