HRA Calculator
Calculate how much of your House Rent Allowance is exempt from income tax under Section 10(13A).
Salary & HRA Details
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Metro city (Delhi, Mumbai, Chennai, Kolkata)
HRA Exemption (Monthly)
₹13,000
HRA Exemption = Minimum of:
Actual HRA received₹20,000
50% of (Basic + DA)₹25,000
Rent paid − 10% of (Basic + DA)₹13,000
Taxable HRA₹7,000
HRA Exemption Formula
HRA exemption = Minimum of the following three amounts:
1
Actual HRA received from employer
The full HRA component in your salary structure
2
50% of (Basic Salary + DA) — Metro cities
40% for non-metro cities like Bangalore, Hyderabad, Pune, Ahmedabad, etc.
3
Rent paid minus 10% of (Basic + DA)
Ensures HRA exemption only applies to the net rent after 10% threshold
Important: HRA exemption is only available under the old tax regime. Under the new regime, your full HRA is taxable. Use the Income Tax Calculator to compare which regime saves more overall.