HRA Calculator
Calculate House Rent Allowance Exemption u/s 10(13A)
How HRA Exemption Works
HRA exemption is the minimum of the following three conditions:
- Actual HRA received
- 50% of Basic Salary (Metro) or 40% (Non-Metro)
- Rent Paid minus 10% of Basic Salary
Enter Details
Basic Salary component only (exclude DA, allowances)
Total rent paid in a year
Metro cities: Delhi, Mumbai, Kolkata, Chennai
Calculation Results
Enter your HRA details and click Calculate
Example Calculation
Metro City (Mumbai)
Calculation:
- Actual HRA: ₹1,20,000
- 50% of Basic: ₹3,00,000
- Rent - 10% Basic: ₹60,000
Non-Metro City (Pune)
Calculation:
- Actual HRA: ₹80,000
- 40% of Basic: ₹2,00,000
- Rent - 10% Basic: ₹46,000
Frequently Asked Questions
HRA exemption is the minimum of three amounts: (1) Actual HRA received, (2) 50% of basic salary for metro cities or 40% for non-metro, (3) Rent paid minus 10% of basic salary.
For HRA calculation, metro cities are Delhi, Mumbai, Kolkata, and Chennai. Employees in these cities get 50% of basic salary as the limit, while non-metro employees get 40%.
No, HRA exemption is only available if you pay rent for accommodation. If you live in your own house or don't pay rent, you cannot claim HRA exemption.
No, HRA exemption under section 10(13A) is not available in the new tax regime. You can only claim HRA exemption if you opt for the old tax regime.