HRA Calculator
Calculate your House Rent Allowance tax exemption under Section 10(13A). Know how much HRA is taxable and exempt.
HRA Calculator
📖 GuideSection 10(13A): HRA exemption is the minimum of: actual HRA received, rent paid minus 10% of (Basic + DA), or 50% of (Basic + DA).
Metro cities: Delhi, Mumbai, Kolkata, Chennai. All others are Non-Metro.
Understanding HRA Exemption in India
What is HRA?
House Rent Allowance (HRA) is a component of salary provided by employers to help employees meet rental expenses. Under Section 10(13A) of the Income Tax Act, a portion of HRA can be claimed as tax-exempt if you live in a rented accommodation and pay rent.
Metro vs Non-Metro
If you live in a metro city (Delhi, Mumbai, Kolkata, or Chennai), you can claim up to 50% of (Basic + DA) as HRA exemption. For non-metro cities, the limit is 40% of (Basic + DA). This distinction exists because rent costs are typically higher in metro cities.
Rent Receipts Required
If your annual rent exceeds ₹1,00,000, you must submit rent receipts to your employer to claim HRA exemption. If paying rent above ₹8,333/month, the landlord's PAN is required. Always keep rent receipts and rental agreement as proof for IT filing.