HRA Exemption Calculator — Section 10(13A)
House Rent Allowance (HRA) is partly tax-exempt under the old regime if you pay rent. The exemption is the least of three amounts. Enter your annual salary (basic + DA), HRA received, rent paid and city type to see your exempt and taxable HRA.
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Formula
Exempt HRA = min( actual HRA received, rent paid − 10% of salary, 50% of salary (metro) or 40% (non-metro) ).
Example
Salary ₹6,00,000, HRA ₹2,40,000, rent ₹1,80,000 in a metro → exemption is the least of ₹2,40,000, ₹1,20,000 and ₹3,00,000 = ₹1,20,000.
Frequently Asked Questions
Is HRA exemption available in the new tax regime?
No. HRA exemption under Section 10(13A) is only available in the old tax regime.
Which cities count as metro for HRA?
Delhi, Mumbai, Kolkata and Chennai are treated as metros (50% of salary); all others are non-metro (40%).
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