HRA Exemption Calculator
Work out the exempt portion of your HRA. The exemption is the least of three amounts — the actual HRA received, rent paid minus 10% of salary, and 50% (metro) or 40% (non-metro) of salary. Enter monthly or yearly figures and see all three limits.
Amounts are
Basic salary + DA (a month) (₹)Only DA that forms part of retirement benefits counts.
HRA received (a month) (₹)
Rent paid (a month) (₹)
CityMetro = Delhi, Mumbai, Kolkata, Chennai.
HRA exempt (a month)
₹14,000
Taxable HRA (a month)
₹6,000
Exemption is the least of these three
- Actual HRA received
- ₹20,000
- Rent paid − 10% of salary
- ₹14,000
- 50% of salary
- ₹20,000
HRA exemption under Section 10(13A) is available only in the old tax regime. If your rent is over ₹1,00,000 a year you must give the landlord's PAN to your employer. This is an estimate assuming the figures stay the same all year — compute month-by-month if your rent or salary changed. Nothing is uploaded.
How to use it
- Choose whether you'll enter monthly or yearly amounts.
- Enter your basic salary (plus DA if it counts for retirement benefits), the HRA you receive and the rent you pay.
- Pick metro or non-metro for your city.
- The exempt and taxable HRA appear, with the three limits shown so you can see which one applies.
FAQ
- Can I claim HRA in the new tax regime?
- No. The HRA exemption under Section 10(13A) is only available in the old regime.
- Which cities count as metro?
- Only Delhi, Mumbai, Kolkata and Chennai get the 50% limit. Every other city, including Bengaluru, Hyderabad and Pune, uses 40%.
- Do I need the landlord's PAN?
- Yes, if your annual rent exceeds ₹1,00,000. You report it to your employer in Form 12BB. Without a PAN you need a signed declaration from the landlord.
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