HRA Exemption Calculator
Find out how much of your House Rent Allowance is exempt from income tax under Section 10(13A), with the full three-way comparison shown step by step.
| Actual HRA received | ₹20,000 |
| Rent paid minus 10% of basic | ₹13,000 |
| 50% of basic salary | ₹25,000 |
HRA exempt from tax (lowest of the three)
₹13,000/mo
₹1,56,000 per year
Taxable HRA
₹7,000/mo
₹84,000 per year
HRA exemption under Section 10(13A) is available only in the old tax regime. If rent exceeds ₹1,00,000 per year, your landlord's PAN is required.
How to use
- 1Enter your monthly basic salary plus DA.
- 2Enter the HRA you actually receive each month, and the rent you pay.
- 3Tick the metro box if you live in Delhi, Mumbai, Kolkata or Chennai.
- 4Read the exempt amount — the lowest of the three legal tests — and the taxable remainder.
Frequently Asked Questions
How is HRA exemption calculated?
The exempt amount is the lowest of three figures: (1) actual HRA received, (2) rent paid minus 10% of basic salary + DA, and (3) 50% of basic for metro cities or 40% for other cities. The rest of your HRA is taxable.
Which cities count as metro for HRA?
Only Delhi, Mumbai, Kolkata and Chennai count as metros for the 50% limit. Bengaluru, Hyderabad, Pune and all other cities use the 40% limit.
Can I claim HRA in the new tax regime?
No — HRA exemption is available only under the old tax regime. If you claim large HRA exemption plus other deductions, compare both regimes with our income tax calculator.
Can I claim HRA if I live with my parents?
Yes, if you genuinely pay them rent (bank transfer recommended) and they declare it as rental income in their tax return.