HRA Calculator
Calculate HRA exemption under Section 10(13A) for metro and non-metro cities.
House Rent Allowance (HRA) is a component of the salary structure that helps salaried employees in India claim a tax deduction on rent paid. If you live in a rented house and receive HRA from your employer, you can significantly reduce your taxable income. The HRA calculator tells you exactly how much of your HRA is tax-exempt based on your salary, rent paid, and city of residence.
📋 How to Use This Calculator
Enter your monthly basic salary, dearness allowance (DA — usually zero for private sector employees), the HRA component you receive from your employer, the monthly rent you actually pay, and whether you live in a metro city (Delhi, Mumbai, Chennai, Kolkata) or non-metro. The calculator applies the least-of-three rule prescribed under Section 10(13A) of the Income Tax Act and shows your exempt HRA, taxable HRA, and each of the three conditions.
💡 Key Facts & Information
The HRA exemption is the minimum of three amounts: (1) Actual HRA received; (2) 50% of basic + DA for metro cities, or 40% for non-metro cities; (3) Rent paid minus 10% of basic + DA. Only the amount meeting all three conditions qualifies for exemption — the rest is added to your taxable income. Important: HRA exemption is available only under the old tax regime. If you opt for the new regime (FY 2025-26), HRA is fully taxable as part of your salary. If your annual rent exceeds ₹1 lakh, your employer requires the landlord's PAN for HRA exemption. If you own a home in another city but rent in your work city, you can still claim HRA.