HRA Calculator
Calculate your HRA exemption and taxable HRA under Section 10(13A).
Monthly basic salary.
₹
Dearness Allowance.
₹
Monthly HRA from employer.
₹/mo
Monthly rent you pay.
₹/mo
Metro Cities
Delhi, Mumbai, Chennai, Kolkata qualify for 50%. All others get 40%.
HRA Exemption
₹ 0
Annual tax-free HRA under Section 10(13A)
Received
Actual HRA
0
Annual HRA from employer
50%
% of Basic+DA
0
50% of (Basic + DA) annually
Rent
Rent - 10% Basic
0
Rent paid minus 10% of (Basic+DA)
Tax
Taxable HRA
0
This portion is taxable
Documentation
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.
Exemption Rule
"Minimum of: Actual HRA, 50/40% of (Basic+DA), or Rent - 10% of (Basic+DA)."
Requirements
Rent receipts required if rent > ₹1L/year
Keep rent receipts and landlord PAN (if rent > ₹1L). Paying rent to parents? Get a rental agreement.