HRA Exemption Calculator
Find out how much of your House Rent Allowance is tax-exempt under Section 10(13A).
Delhi, Mumbai, Kolkata, Chennai (50% vs 40%)
Tax-Exempt HRA (per year)
₹1,56,000
₹13,000 per month
Exemption is the least of these three (monthly):
How the HRA Calculator works
House Rent Allowance (HRA) is partly tax-exempt under Section 10(13A) if you live in rented accommodation. This calculator finds your exempt and taxable HRA from your basic salary, HRA received, rent paid and city type.
The exemption is the LEAST of three amounts, so entering all four figures gives you the exact tax-free portion.
HRA exemption = least of these three
1) Actual HRA received · 2) Rent paid − 10% of basic · 3) 50% of basic (metro) or 40% (non-metro)
Basic = basic salary + DA. Metro = Delhi, Mumbai, Kolkata, Chennai.
Frequently asked questions
How is HRA exemption calculated?+
It's the least of: actual HRA received, rent paid minus 10% of basic, and 50% of basic (metro) or 40% (non-metro). This calculator computes all three and picks the smallest.
Can I claim HRA if I live in my own house?+
No. HRA exemption requires you to actually pay rent for accommodation you occupy and don't own.
Is HRA exemption available in the new tax regime?+
No. The HRA exemption under Section 10(13A) is available only under the old tax regime. Under the new regime, HRA is fully taxable.
Do I need rent receipts or a landlord's PAN?+
Employers usually require rent receipts, and if annual rent exceeds ₹1 lakh, the landlord's PAN is needed to claim the exemption.