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HRA Exemption Calculator

Calculate your tax-exempt House Rent Allowance under Section 10(13A).

How this is calculated
Exemption = min(HRA received, rent paid − 10% of basic, 50%/40% of basic for metro/non-metro)

Assumptions used in this calculation

  • Tax regime: This exemption only applies under the old tax regime.

About this calculator

The HRA exemption calculator computes the tax-exempt portion of House Rent Allowance under Section 10(13A), taking the minimum of actual HRA received, rent paid minus 10% of basic salary, and 50%/40% of basic salary for metro/non-metro cities. Only applicable under the old tax regime.

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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