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HRA Exemption Calculator
Find out how much of your HRA is exempt from income tax under Section 10(13A) — accounts for metro vs non-metro rules, rent paid, and the lowest-of-three formula.
Monthly HRA exempt from tax
₹13,000
Annual: ₹1,56,000
Actual HRA received₹20,000
50% of Basic + DA₹25,000
Rent − 10% of Basic₹13,000
Taxable HRA portion₹7,000
How HRA exemption works
Section 10(13A) of the Income Tax Act exempts the lowest of three amounts from your HRA each month:
- Actual HRA received from your employer
- 50% of (Basic + DA) if you live in a metro; 40% otherwise. Metros are Mumbai, Delhi, Kolkata, Chennai only.
- Actual rent paid minus 10% of (Basic + DA)
You can claim HRA exemption only under the old tax regime. The new regime (default since FY 2023-24) removed it. Keep rent receipts; if your annual rent exceeds ₹1 lakh, you also need to submit your landlord's PAN.
What if I own the house I live in?
No HRA exemption. But if you have a home loan, you can claim the interest under Section 24(b) (up to ₹2L for self-occupied) and principal under 80C — those work even under the old regime.