Tax Intelligence

HRA Calculator — Know Your Exact Tax-Exempt Amount

Calculate your exempt House Rent Allowance under Section 10(13A) based on your basic salary, HRA received, rent paid, and city type.

Calculate My HRA Exemption
Applies the exact Section 10(13A) formula used by the Income Tax Department
Accounts for metro (50%) vs non-metro (40%) city exemption caps
Shows which of the three factors is limiting your exemption
Gives you the exact figure to enter in your tax calculation

How it's calculated

1
Enter your basic salary and HRA received
Input your monthly basic salary and the HRA component you actually receive from your employer.
2
Enter your monthly rent paid
Tell us how much rent you pay each month for your residence.
3
Select your city type
Choose metro (Delhi, Mumbai, Kolkata, Chennai) or non-metro, since the exemption cap differs.
4
We calculate the lowest of three values
Exempt HRA is the minimum of: actual HRA received, rent paid minus 10% of basic salary, or 50%/40% of basic salary.

Benchmarks we use

50%
Metro city exemption cap
For Delhi, Mumbai, Kolkata, and Chennai — exemption is capped at 50% of basic salary.
40%
Non-metro city exemption cap
For all other cities, the exemption cap is 40% of basic salary.
10%
Basic salary deducted from rent
The exemption formula subtracts 10% of your basic salary from the rent you pay.

Frequently Asked Questions

How is HRA exemption calculated?
Exempt HRA is the lowest of three values: actual HRA received from your employer, rent paid minus 10% of basic salary, or 50% (metro) / 40% (non-metro) of basic salary.
Is HRA exemption available under the new tax regime?
No. HRA exemption under Section 10(13A) is available only under the Old tax regime. The New regime does not allow this deduction.
What if I don't pay rent but receive HRA?
If you don't pay rent, your HRA exemption will be zero or minimal, since the "rent paid minus 10% of basic" factor would be very low or negative, capping your exemption there.
Do I need rent receipts to claim HRA exemption?
Yes. Employers typically require rent receipts, and if annual rent exceeds ₹1 lakh, your landlord's PAN is also required for HRA exemption claims.

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