HRA Exemption Calculator
Calculate exactly how much of your House Rent Allowance is exempt from tax under Section 10(13A). Enter your salary, HRA received and rent paid to see your exemption and taxable HRA instantly.
Enter 0 if not applicable
Actual HRA received
₹0
50% of salary
₹0
Rent − 10% salary
₹0
Exempt HRA (annual)
₹0
Taxable HRA (annual)
₹0
HRA exemption applies only under the old tax regime. Figures are indicative; consult EvoTax for filing.
How HRA exemption is calculated
Under Section 10(13A), the HRA exemption you can claim is the least of three amounts: (1) the actual HRA received from your employer; (2) 50% of your salary if you live in a metro city (Delhi, Mumbai, Kolkata or Chennai) or 40% if you live elsewhere; and (3) the rent you actually pay minus 10% of your salary.
For this purpose, "salary" means your basic pay plus dearness allowance (if it forms part of retirement benefits) plus any commission based on a fixed percentage of turnover. The lowest of the three figures is your exempt HRA; anything above it is added to your taxable salary.
Note that HRA exemption is only available under the old tax regime. If you opt for the new regime, HRA is fully taxable, so compare both regimes before deciding.
Frequently Asked Questions
Can I claim HRA in the new tax regime?
No. The HRA exemption under Section 10(13A) is only available in the old tax regime. In the new regime, the entire HRA you receive is taxable. Use our income tax calculator to compare which regime saves you more overall.
Which cities count as metro for HRA?
Only Delhi, Mumbai, Kolkata and Chennai are treated as metro cities for HRA, allowing a 50% of salary limit. All other cities, including Bangalore, Hyderabad and Pune, are non-metro with a 40% limit.
Can I claim HRA if I pay rent to my parents?
Yes, you can claim HRA on rent paid to your parents if they actually own the property and you genuinely pay rent. Your parents must declare this rent as income in their return, and you should keep proof such as a rent agreement and bank transfers.
Do I need rent receipts to claim HRA?
Yes. Employers require rent receipts, and if your annual rent exceeds ₹1,00,000 you must also report the landlord's PAN. Keep receipts and a rent agreement as proof in case of scrutiny.
What if I do not receive HRA but pay rent?
If your salary has no HRA component, you cannot claim under Section 10(13A), but you may claim a deduction for rent paid under Section 80GG (subject to limits). EvoTax can help you choose the right route.
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