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HRA Exemption Calculator
Find out exactly how much of your House Rent Allowance is tax-exempt under Section 10(13A).
Enter your monthly details
Basic Salary per Month
₹50,000
HRA Received per Month
₹25,000
Rent Paid per Month
₹20,000
Metro: Mumbai, Delhi, Chennai, Kolkata (50% of basic). Non-metro: 40% of basic.
HRA Exemption Breakdown (Annual)
Exempt = minimum of all 3 conditions
Condition 1 — Actual HRA received₹3,00,000
Condition 2 — 50% of basic salary₹3,00,000
Condition 3 — Rent paid minus 10% of basic← Exempt amount₹1,80,000
HRA Exempt (Annual)₹1,80,000
HRA Taxable (Annual)₹1,20,000
How HRA exemption is calculated
- 1HRA exemption under Section 10(13A) is the minimum of three conditions — whichever is lowest becomes your exempt amount.
- 2Condition 1: Actual HRA received from your employer during the year.
- 3Condition 2: 50% of basic salary if you live in a metro city (Mumbai, Delhi, Chennai, Kolkata); 40% for non-metro cities.
- 4Condition 3: Rent paid minus 10% of your annual basic salary. If you pay less than 10% of basic as rent, this condition becomes ₹0.
- 5The taxable HRA = Total HRA received − Exempt HRA. This amount is added to your gross income for tax calculation.
HRA exemption is only available under the old tax regime. Under the new regime, HRA received is fully taxable.
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