HRA Exemption Calculator
🔒 In your browserHouse Rent Allowance exempt from tax under Section 10(13A).
How it works
Find the part of your House Rent Allowance that is exempt from income tax under Section 10(13A). Enter your monthly basic salary, the HRA you receive, and the rent you pay — the exemption is the least of three limits.
The exemption is the least of: actual HRA received, rent paid minus 10% of basic, and 50% (metro) or 40% (non-metro) of basic. An estimate — your exact tax depends on your full return.
🔒 Calculated entirely in your browser — nothing is uploaded.
🔒 Calculated in your browser: your loan, investment and salary figures are never uploaded. Interest, tax and salary structures vary by bank and employer, so treat the result as a close estimate and confirm exact figures with them.
About the HRA Exemption Calculator
This free HRA exemption calculator finds how much of your House Rent Allowance is exempt from income tax under Section 10(13A). Enter your monthly basic salary, the HRA you receive and the rent you pay, and it works out the exempt and taxable portions.
Everything is calculated in your browser — nothing is uploaded, no signup.
How HRA exemption is calculated
Your exempt HRA is the least of three amounts: the actual HRA you receive, the rent you pay minus 10% of your basic salary, and 50% of basic if you live in a metro (Delhi, Mumbai, Kolkata or Chennai) or 40% if you don't. Whichever is smallest is exempt from tax; the rest of your HRA is taxable. Because it's the minimum of three, paying little or no rent quickly reduces the exemption to zero.
A worked example
Say your basic is ₹30,000 a month, you get ₹15,000 HRA, and you pay ₹12,000 rent in a metro. Annually that's ₹3,60,000 basic, ₹1,80,000 HRA and ₹1,44,000 rent. The three limits are: actual HRA ₹1,80,000; rent minus 10% of basic = 1,44,000 − 36,000 = ₹1,08,000; and 50% of basic = ₹1,80,000. The least is ₹1,08,000, so that's exempt and the remaining ₹72,000 of HRA is taxable.
Frequently asked questions
How is HRA exemption calculated?
It's the least of three: actual HRA received, rent paid minus 10% of basic salary, and 50% (metro) or 40% (non-metro) of basic. This tool computes all three and takes the minimum.
Which cities count as metro for HRA?
Only Delhi, Mumbai, Kolkata and Chennai are treated as metros, giving the 50% limit. Every other city, including Bangalore, Hyderabad and Pune, uses the 40% limit.
Can I claim HRA if I pay rent to my parents?
Yes, if you genuinely pay rent to a parent who owns the home and declares it as income. Keep proof of payment. HRA can't be claimed for a home you own or don't pay rent for.
Is HRA exemption different under the new tax regime?
Yes — the HRA exemption under Section 10(13A) is available under the old regime. The new regime generally doesn't allow it, so factor that into your regime choice.
Is my salary data private?
Yes. Everything is calculated in your browser and nothing is uploaded.