HRA Exemption Calculator
Find the exact tax-exempt portion of your House Rent Allowance under Section 10(13A).
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Your result
₹1,80,000
Tax-exempt HRA
AI explanation
Formula
Exempt HRA = least of (actual HRA received, rent paid − 10% of basic, 50%/40% of basic for metro/non-metro)Worked example
₹6L basic, ₹3L HRA received, ₹2.4L rent paid, metro
| Field | Value |
|---|---|
| Annual basic salary | 600000 |
| Annual HRA received | 300000 |
| Annual rent paid | 240000 |
| Living in a metro city | true |
| Tax-exempt HRA | 180000 |
| Taxable HRA | 120000 |
Assumptions
- Available only under the old tax regime.
- Metro cities for this purpose are Delhi, Mumbai, Kolkata, and Chennai (50% of basic); all other cities use 40%.
- Informational only.
Frequently asked questions
What documents do I need to claim HRA exemption?
Typically rent receipts, and if annual rent exceeds ₹1 lakh, your landlord's PAN. Some employers also require a rental agreement copy.
Can I claim HRA exemption if I live with my parents and pay them rent?
Yes, this is a common and legitimate arrangement, provided you can substantiate actual rent payment (e.g. bank transfers) and your parents declare the rental income in their tax return.
What if my rent is less than 10% of my basic salary?
In that case, the "rent paid minus 10% of basic" component would be zero or negative, making your exempt HRA zero — you'd need rent exceeding 10% of basic to claim any exemption.
Related calculators
Sources
- Income-tax Act, 1961 — Section 10(13A) — Income Tax Department, Government of India. Effective 01-04-1962, reviewed 13-09-2026.
This calculator provides a general estimate only and does not constitute tax advice. Consult a tax professional for your specific situation.
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