India HRA Exemption Calculator
Enter your Basic + DA, HRA received and rent paid to calculate the exempt portion of your HRA under Section 10(13A) and Rule 2A.
India HRA Exemption Calculator
Calculate your House Rent Allowance (HRA) tax exemption under Section 10(13A).
HRA exemption under Section 10(13A) and Rule 2A of the Income Tax Act is the LEAST of: (a) actual HRA received, (b) rent paid minus 10% of Basic+DA, or (c) 50% of Basic+DA for a metro city (Delhi, Mumbai, Kolkata, Chennai) or 40% for a non-metro city. Note: HRA exemption applies only under the old tax regime — the new tax regime does not allow this exemption.
Example
- With the default values shown above, this calculator returns: Rent Paid − 10% of Basic+DA ≈ ₹180000.00; 40%/50% of Basic+DA ≈ ₹300000.00; HRA Exempt (Least of the Three) ≈ ₹180000.00; HRA Taxable ≈ ₹120000.00.
Frequently Asked Questions
Can I claim HRA exemption under the new tax regime?
No. HRA exemption under Section 10(13A) is available only if you opt for the old tax regime.
What counts as a metro city for HRA?
Delhi, Mumbai, Kolkata and Chennai are treated as metro cities (50% of Basic+DA); all other cities use the 40% rate.