HRA Exemption Calculator
Calculate your HRA (House Rent Allowance) tax exemption under Section 10(13A) of the Indian Income Tax Act.
HRA Exemption (Monthly)
₹0
Annual: ₹0
Calculation (minimum of 3 conditions):
Actual HRA Received
₹0
Rent Paid − 10% of Salary
₹0
50% of Salary (Metro)
₹0
HRA Exemption = Minimum
₹0
Note: If rent paid is less than 10% of salary, HRA is fully taxable (no exemption). This calculator assumes you are paying rent and HRA is part of your salary.
Frequently Asked Questions
HRA exemption is the minimum of: (a) Actual HRA received, (b) Rent paid minus 10% of salary, and (c) 50% of salary if living in metro city (Delhi/Mumbai/Kolkata/Chennai) or 40% if non-metro. Salary means Basic + Dearness Allowance.
For HRA purposes, only Delhi, Mumbai, Kolkata, and Chennai are considered metro cities (50% of salary). All other cities are non-metro (40% of salary).