HRA Exemption Calculator

Calculate your House Rent Allowance (HRA) tax exemption under Section 10(13A) of the Income Tax Act for FY 2024-25. Find out how much HRA is tax-free and how much is taxable.

Calculate Your HRA Tax Exemption

Enter your salary details and rent paid to calculate HRA exemption. The tool uses the official Income Tax Act formula.

Enter Values As Choose whether you are entering monthly or annual figures

Basic Salary (₹) Your Basic Salary only (excluding DA, HRA, allowances)

HRA Received (₹) HRA component as per your salary slip

Actual Rent Paid (₹) Actual rent paid (must have rent receipts for >₹1 lakh/year)

City Type Metro cities get 50% of Basic as HRA; non-metro cities get 40%

How is HRA Exemption Calculated?

Under Section 10(13A) of the Income Tax Act, HRA exemption is the minimum of these three amounts:

Actual HRA received from employer
50% of Basic Salary (for Metro cities: Mumbai, Delhi, Chennai, Kolkata) or 40% of Basic Salary (for Non-Metro cities)
Actual Rent Paid minus 10% of Basic Salary

Important Rules for HRA Exemption

You must actually be paying rent — HRA exemption is NIL if you live in your own house
If annual rent exceeds ₹1,00,000, landlord's PAN is mandatory
Rent receipts are required as proof
You cannot claim HRA exemption under the New Tax Regime (FY 2024-25)
HRA exemption is only available under the Old Tax Regime
Rent paid to parents is allowed — ensure proper rent agreement

HRA for New Tax Regime (FY 2024-25)

If you opt for the New Tax Regime, HRA exemption under Section 10(13A) is not available. The entire HRA received will be taxable. However, the new regime has lower tax rates which may still result in lower overall tax depending on your income.

Metro Cities for HRA Purpose

Only 4 cities are classified as Metro for HRA purposes: Mumbai, Delhi, Chennai, and Kolkata. All other cities including Bengaluru, Hyderabad, Pune, Ahmedabad are considered Non-Metro (40% rule applies).