HRA Calculator — HRA Exemption Calculator Section 10(13A)
Calculate HRA exemption under Section 10(13A). See all 3 conditions, find the limiting factor, and estimate tax savings. Supports metro and non-metro cities.
HRA Exemption Calculator
Calculate tax-exempt HRA under Section 10(13A)
Only if DA is part of retirement benefits
Metro: Delhi, Mumbai, Chennai, Kolkata
HRA Exemption Result
Annual HRA Exemption
₹1,32,000
Monthly: ₹11,000
Total HRA Received
₹2,40,000
Taxable HRA
₹1,08,000
HRA Exemption — 3 Conditions
Exemption = Minimum of these three (Section 10(13A))
1. Actual HRA Received
₹2,40,000
2. Rent - 10% of Salary
₹1,80,000 - ₹48,000
₹1,32,000
← Limiting condition
3. 50% of Salary (Basic+DA)
50% × ₹4,80,000
₹2,40,000
Estimated Tax Savings
HRA Exemption — Complete Guide
HRA (House Rent Allowance) is a salary component provided by employers to cover rental expenses. Under Section 10(13A) of the Income Tax Act, a portion of HRA is exempt from tax if you live in a rented accommodation.
HRA Exemption Formula
HRA Exemption = Minimum of:
1. Actual HRA received from employer
2. Rent paid minus 10% of salary (Basic + DA)
3. 50% of salary for Metro cities (Delhi, Mumbai, Chennai, Kolkata)
OR 40% of salary for Non-Metro cities
Key Rules for HRA Exemption
- Only available under Old Tax Regime — HRA exemption is NOT available under the New Tax Regime.
- You must actually pay rent — self-occupied house does not qualify.
- If rent exceeds ₹1,00,000/year, landlord's PAN is mandatory.
- You can claim HRA even if you own a house in a different city.
- Rent paid to spouse is not eligible for HRA exemption.
- Rent paid to parents is eligible (ensure rent agreement and bank transfer proof).
Section 80GG — No HRA? Claim Rent Deduction
If you don't receive HRA (self-employed or employer doesn't provide HRA), you can claim deduction under Section 80GG. The maximum deduction is ₹5,000/month (₹60,000/year).
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