HRA Exemption Calculator

House Rent Allowance (HRA) is a salary component employers pay to help cover rented accommodation. A portion of HRA is exempt from income tax under Section 10(13A), provided you actually pay rent. The exemption is the lowest of three statutory limits.

Exempt HRA is the minimum of:

1. Actual HRA received
2. Rent paid − 10% of (Basic + DA)
3. 50% of (Basic + DA) for metro cities
   40% of (Basic + DA) for non-metro cities

Enter your monthly basic, DA, HRA received and rent paid, then pick whether you live in a metro city (Mumbai, Delhi, Kolkata, Chennai). Only the Old Regime allows HRA exemption — the New Regime does not.