⚠️ Note: Rates and limits shown are indicative and based on rules at time of publishing. Government rates, tax slabs, and limits change periodically — please verify current figures from official sources before making financial decisions.
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HRA Calculator India – House Rent Allowance Exemption
Calculate your HRA tax exemption under Section 10(13A) of the Income Tax Act. The exemption is the minimum of three values as per Indian tax rules.
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HRA Exemption Formula
HRA Exemption = Minimum of: 1. Actual HRA Received 2. Rent Paid − 10% of Basic Salary 3. 50% of Basic (Metro) or 40% (Non-Metro)
Basic ₹40,000, HRA ₹20,000, Rent ₹18,000, Metro: 1. Actual HRA = ₹20,000 2. Rent − 10% Basic = 18,000−4,000 = ₹14,000 3. 50% of Basic = ₹20,000 Exemption = Minimum = ₹14,000/month
Frequently Asked Questions
No. HRA exemption is only available under the old tax regime. If you opt for the new tax regime, you cannot claim HRA exemption, but you benefit from lower tax slabs instead.
Delhi, Mumbai, Kolkata, and Chennai are classified as metro cities for HRA purposes, allowing 50% of basic salary exemption. All other cities are non-metro with 40% exemption limit.