HRA Exemption Calculator

Calculate the tax-exempt portion of your House Rent Allowance (HRA) under Section 10(13A).

City Type

Basic Salary (Annual)

₹5.00 L

Dearness Allowance (DA, Annual)

₹0

HRA Received (Annual)

₹2.50 L

Total Rent Paid (Annual)

₹2.40 L

Exemption Analysis

Exempt HRA

₹0

Taxable HRA

₹0

Least of the following is exempt:

1. Actual HRA Received₹0

2. Rent - 10% of Salary₹0

3. 50% of Salary₹0

How is HRA Exemption Calculated?

The deduction for House Rent Allowance (HRA) is covered under Section 10(13A) of the Income Tax Act. The exempted amount is the lowest of the following three:

Condition 1

Actual HRA received from your employer.

Condition 2

Actual rent paid minus 10% of your Basic Salary.

Condition 3

50% of Basic Salary for Metros (Delhi, Mumbai, Chennai, Kolkata).
40% for Non-Metros.

Note: You cannot claim HRA exemption if you live in your own house or if you don't pay any rent. Also, PAN of the landlord is mandatory if annual rent exceeds ₹1,00,000.