HRA Calculator
Calculate your HRA exemption and taxable HRA under Section 10(13A).
Metro Cities
Delhi, Mumbai, Chennai, Kolkata qualify for 50%. All others get 40%.
₹ 0
Annual tax-free HRA under Section 10(13A)
Actual HRA
0
Annual HRA from employer
% of Basic+DA
0
50% of (Basic + DA) annually
Rent - 10% Basic
0
Rent paid minus 10% of (Basic+DA)
Taxable HRA
0
This portion is taxable
How HRA Exemption Works
HRA exemption under Section 10(13A) is the minimum of three values, ensuring you don't pay tax on genuine rent expenses.
"Minimum of: Actual HRA, 50/40% of (Basic+DA), or Rent - 10% of (Basic+DA)."
Requirements
Keep rent receipts and landlord PAN (if rent > ₹1L). Paying rent to parents? Get a rental agreement.
Last Updated: January 2026
Disclaimer: This calculator provides estimates for educational purposes. Actual exemption may vary based on IT rules. Consult a tax professional.