HRA Exemption Calculator

Calculate your House Rent Allowance tax exemption under Section 10(13A).

Your Details

What is HRA Exemption?

HRA (House Rent Allowance) is a salary component provided by employers to meet rental expenses. Under Section 10(13A), a portion of HRA is exempt from tax if you live in a rented house.

Exemption Calculation

The exempt HRA is the minimum of these three:

Actual HRA received from employer
Rent paid − 10% of (Basic + DA)
50% of (Basic + DA) for metro cities, 40% for non-metro

Key Conditions

Available only under the Old Tax Regime
You must actually live in a rented house
Rent must be paid to the landlord
If rent exceeds ₹1 lakh/year, landlord's PAN is required
You cannot claim HRA if you own the house you live in

Metro Cities (50%)

Delhi
Mumbai
Kolkata
Chennai

All other cities are considered non-metro (40%).

Important Note

HRA exemption is not available under the New Tax Regime. Compare both regimes before deciding which is better for you.