HRA Exemption Calculator
Calculate your annual HRA exemption and taxable HRA under Section 10(13A) based on your salary, rent, and city.
Fixed basic pay as per salary slip
₹
Keep 0 if DA is not considered
₹
As shown in your salary slip
₹
Only if you pay rent for your accommodation
₹
If rent is ≤ ₹1,00,000/year, landlord PAN may not be mandatory. Above that, PAN is usually required.
Usually 12 for full year
City type
For HRA calculation: Metro = 50%, Non-metro = 40%
Annual HRA exemption (approx.)
₹0
Fill in your salary, HRA and rent details on the left to see your exemption and taxable HRA.
Actual HRA received (annual)
₹0
Condition A
Rent paid – 10% of salary
₹0
Condition B (if negative, treated as 0)
40% of salary (annual)
₹0
Condition C
Taxable HRA (annual)
₹0
Actual HRA – HRA exemption
Salary for HRA: ₹0 / year
HRA received for: 0 months
City type: Non-metro
This is a simplified illustration based on standard HRA rules. Actual calculation may vary with your
employer policy, DA structure, and income tax law changes.
About HRA Exemption Calculator
House Rent Allowance (HRA) is a component of your salary that can be partly exempt from tax if you live in rented accommodation. This calculator helps you estimate how much of the HRA you receive may be exempt under Section 10(13A) of the Income Tax Act.
How HRA Exemption is Calculated
The HRA exemption is the least of the following three amounts (calculated on an annual basis):
- A. Actual HRA received from employer
- B. Rent paid minus 10% of salary (Basic + DA considered for retirement)
- C. 50% of salary if you live in a metro city (Delhi, Mumbai, Kolkata, Chennai), or 40% of salary for non-metro cities
How to Use This Tool
- Enter your monthly basic salary and DA (only if DA is considered for retirement benefits).
- Enter the monthly HRA you receive and the monthly rent you actually pay.
- Choose the number of months you received HRA during the financial year.
- Select whether you live in a metro or non-metro city.
- Click “Calculate HRA Exemption” to view your exempt and taxable HRA.
This calculator is for education and planning purposes only and does not replace professional tax advice. Please consult a qualified tax advisor or CA for filing your income tax return.