HRA Exemption Calculator
Section 10(13A) of Income Tax Act
HRA Exemption Calculator
FreeSection 10(13A) of Income Tax Act
Calculate House Rent Allowance exemption. Compare actual HRA, rent-minus-10%, and metro/non-metro percentage to find your tax-exempt amount.
Input Parameters
Employee & Entity
As % of turnover, if applicable
50% of salary applies
Metro cities: Delhi, Mumbai, Kolkata, Chennai. W.e.f. 1 April 2026, Bengaluru, Hyderabad, Pune & Ahmedabad also classified as metro (Draft Income Tax Rules 2026).
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Sign in₹8,500
₹6,500
Exemption = lowest of the three components
₹12,000 − 10% × ₹35,000
₹1,80,000
₹1,02,000
₹2,10,000
HRA Exemption Guidelines
Section 10(13A) — HRA Exemption
HRA exemption is the minimum of: (a) actual HRA received, (b) rent paid minus 10% of salary, (c) 50% of salary for metro cities or 40% for non-metro.
Salary Definition
Salary = Basic + Dearness Allowance + Commission (if % of turnover). Other allowances are excluded.
Metro Cities (50%)
Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad.
Who Can Claim
- Salaried employees receiving HRA as a salary component
- Must be paying rent for residential accommodation
- Available only under Old Tax Regime
Who Cannot Claim
- Self-employed individuals (see Section 80GG instead)
- Those living in own house or not paying rent
- Those filing under New Tax Regime
Documentation Required
- Rent receipts and rental agreement
- Landlord PAN required if annual rent exceeds Rs 1,00,000
- Form 12BB for claiming exemption
- Bank transfer proof of rent payments
Section 80GG Alternative
For those not receiving HRA: deduction up to Rs 5,000/month (Rs 60,000/year) under old regime. Cannot claim both HRA and 80GG simultaneously.