HRA Exemption Calculator

Calculate your House Rent Allowance exemption under Section 10(13A) of the Income Tax Act.

City Type

Metro cities: Delhi, Mumbai, Chennai, Kolkata.

How HRA Exemption Works

  • HRA exemption is the minimum of 3 rules.
  • Rule 1: Actual HRA received from employer.
  • Rule 2: Rent paid − 10% of (Basic + eligible DA).
  • Rule 3: 50% of (Basic + eligible DA) for metro or 40% for non-metro.
  • Only available under the old tax regime.
  • Eligible DA = DA forming part of retirement benefits. Most private employees have zero eligible DA.

Exempt HRA (Monthly)

Exempt (Annual)

Taxable (Annual)

Taxable HRA (Monthly)