HRA Exemption Calculator
Free HRA tax exemption calculator (Section 10(13A))
HRA exemption breakdown
- Actual HRA received
- ₹ 3,00,000
- Rent − 10% of basic
- ₹ 1,68,000
- 50% of basic
- ₹ 3,60,000
- Exempt (lowest of above)
- ₹ 1,68,000
- Taxable HRA
- ₹ 1,32,000
HRA exemption is available only under the OLD tax regime. Compare old vs new regime →
Frequently asked questions
How is HRA exemption calculated under Section 10(13A)?
HRA exemption is the LEAST of three values: (1) Actual HRA received, (2) Rent paid minus 10% of basic salary, (3) 50% of basic salary if you live in Delhi/Mumbai/Kolkata/Chennai (metro), else 40%. Whichever is lowest is exempt — the rest is taxable.
Which cities are considered metro for HRA?
Only Delhi, Mumbai, Kolkata and Chennai are metro cities for HRA. Bangalore, Hyderabad, Pune, Ahmedabad and all others count as non-metro and qualify for the 40% slab.
Can I claim HRA under the new tax regime?
No. HRA exemption is only available under the OLD tax regime. Under the new regime (default from FY 2023–24), HRA is not exempt. Use our Income Tax Calculator to compare both regimes.
Do I need rent receipts and a PAN to claim HRA?
Yes. Submit rent receipts to your employer; if annual rent exceeds ₹1,00,000, you must also share your landlord's PAN. Without these, HRA exemption can be denied during tax assessment.
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