HRA Exemption Calculator
Calculate your tax-exempt House Rent Allowance under Section 10(13A).
Assumptions used in this calculation
- Tax regime: This exemption only applies under the old tax regime.India · Income Tax Act, 1961, Section 10(13A) — India
About this calculator
House Rent Allowance exemption is one of the more confusing pieces of Indian salary tax planning because it isn't simply 'HRA received is tax-free,' it's the minimum of three separately calculated amounts, and most people don't know which of the three will end up being the binding constraint for their own numbers. This calculator computes all three under Section 10(13A): actual HRA received, rent paid minus 10% of basic salary, and 50% of basic salary for metro cities (40% for non-metro), then takes the smallest of the three as your exempt amount, with the remainder added back to taxable income. Enter your annual basic salary, HRA received and rent paid to see exactly which limit is binding and how much of your HRA actually escapes tax, useful when deciding how much rent receipt to submit or whether the old tax regime's HRA benefit outweighs the new regime's lower slab rates for your specific numbers.
Worked example
Metro city, ₹4,80,000 basic, ₹2,40,000 HRA received, ₹3,00,000 rent paid
Result: HRA exemption ≈ ₹2,40,000 (fully exempt)
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