HRA Calculator
The HRA Calculator computes the tax-exempt portion of your House Rent Allowance (HRA) under Section 10(13A). The exemption is the minimum of three values: actual HRA received, 50%/40% of basic salary (metro/non-metro), and rent paid minus 10% of basic salary.
Educational estimate. Calculator results are for planning and information only, not financial, tax, medical, legal, or engineering advice. Verify important decisions with official sources or a qualified professional.
HRA Calculator
House Rent Allowance Exemption Calculator
📐 Formula & Method
HRA Exemption (Least of Three)
50% for metro cities (Delhi, Mumbai, Chennai, Kolkata); 40% for all other cities.
📋 How to Use
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1
Enter your annual basic salary.
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2
Enter the annual HRA component received from your employer.
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3
Enter the total annual rent paid.
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4
Select metro or non-metro city.
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5
Click Calculate to see the exempt and taxable HRA.
How HRA Exemption Works Under Section 10(13A)
House Rent Allowance (HRA) is a component of salary provided to employees to meet rental accommodation expenses. Under Section 10(13A) of the Income Tax Act, a portion of HRA is exempt from tax — but only if you are actually paying rent for a residential house and not living in your own property.
The exempt amount is the minimum of three calculated values: (1) Actual HRA received from employer, (2) 50% of basic salary for metro residents or 40% for non-metro, (3) Excess of rent paid over 10% of basic salary. The remaining HRA after exemption is taxable as part of salary income.
Key conditions: HRA exemption is not available if you own the house you live in. If rent paid exceeds ₹1 lakh per year, you must provide the landlord's PAN to your employer. HRA exemption is only available under the old tax regime — if you opt for the new regime, HRA becomes fully taxable.
🔬 Methodology & Accuracy
Formula: Uses the standard mathematical formula shown in the Formula & Method section above. All computations run client-side in your browser — no data is sent to our servers.
Data sources: Tax bands, contribution limits and regulatory rates are taken from official US (IRS, SSA) and UK (HMRC, gov.uk) publications for the current tax year, and updated when bands change.
Last reviewed: June 2026 · Accuracy: Results are precise to two decimal places using IEEE-754 double-precision arithmetic. Intended for educational and planning use only.
For informational purposes only. Results are estimates based on the inputs and formulas provided. For financial, tax, medical, or legal decisions, consult a qualified professional. Rates and regulations change — always verify current figures with official sources.