Calculate HRA exemption under Section 10(13A). See taxable HRA, tax at slab and the three exemption limits.
Input period
City type
Marginal tax slab (for tax on taxable HRA)
All figures annualised under Section 10(13A)
Exemption limited to the least of
HRA exempted
₹2,40,000
House Rent Allowance (HRA) exemption under Section 10(13A) is the minimum of: actual HRA received, rent paid minus 10% of (basic + DA), and 50% of (basic + DA) in metro cities (Delhi, Mumbai, Kolkata, Chennai) or 40% elsewhere.
Tax on taxable HRA is an illustrative estimate at your selected marginal slab — it does not model surcharge, cess or full slab progression.
Keep rent receipts and landlord PAN (if rent exceeds the prescribed threshold) for Form 12BB / ITR. Not tax advice — confirm with a tax professional or the Income Tax Act.
Last updated: 12 July 2026. HRA rules follow the Income Tax Act and Rule 2A — confirm metro classification and documentation with your employer or tax adviser.
House Rent Allowance (HRA) is a salary component paid by many employers to help with rent. Under Section 10(13A), a portion of HRA can be exempt from income tax if you live in rented accommodation and meet the statutory conditions.
This calculator applies the three statutory limits and shows taxable HRA plus an illustrative tax estimate at your chosen marginal slab.
Exempt HRA is the minimum of:
1. Actual HRA received · 2. Rent paid − 10% of (basic + DA) · 3. 50% of (basic + DA) in metro cities, or 40% elsewhere.
Worked example: Monthly basic ₹50,000, HRA ₹20,000, rent ₹25,000, metro city → annualise then take the least of the three limits. The hero figure is annual HRA exempted.
Metro for HRA typically means Delhi, Mumbai, Kolkata and Chennai (50% limit). All other locations use 40%. City type only changes the third limit — not rent or HRA received.
| Feature | HRA exemption | Income tax | TDS on salary |
|---|---|---|---|
| What it does | Exempts part of rent allowance from tax | Computes tax on total taxable income | Employer withholds tax from salary |
| Key inputs | Basic, HRA, rent, metro/non-metro, DA | Income heads, deductions, regime | Gross salary, declarations, regime |
| Legal basis | Section 10(13A) + Rule 2A | Income Tax Act slabs & chapters | Section 192 |
| When useful | Salaried tenants estimating Form 12BB | Full-year tax liability planning | Monthly payroll withholding |
Full tax liability: Income tax calculator. Salary withholding: TDS calculator. Declarations: Income tax planner.
Salaried employees who receive HRA and pay rent, HR/payroll teams checking Form 12BB claims, and anyone estimating how much HRA remains taxable before filing.
Exemption is the least of: (1) actual HRA received, (2) rent paid minus 10% of basic salary plus DA, and (3) 50% of basic+DA if you live in a metro city, or 40% elsewhere.
For Section 10(13A), metro usually means Delhi, Mumbai, Kolkata and Chennai. Other cities use the 40% limit. Confirm with your employer or tax adviser if your city classification is unclear.
Yes. Employers typically ask for rent receipts and landlord details via Form 12BB. If annual rent exceeds the prescribed threshold, landlord PAN is generally required.
You may claim HRA if you pay rent to your parents under a genuine rental arrangement and can evidence payment. Self-owned house in the same city typically disallows HRA for that residence — check current rules.
HRA exemption under Section 10(13A) is generally available only under the old regime when you claim exemptions/deductions. The new regime has limited exemptions — verify for your assessment year.
Either works. Choose monthly if your payslip and rent are monthly; choose yearly if you already have annual figures. The calculator annualises monthly inputs before applying the three limits.
Basic + DA forms the salary base for the 10% and 40%/50% limits. If your CTC includes DA, turn on the DA toggle and enter the same period (monthly/yearly) as basic.
It multiplies taxable HRA (HRA received − exemption) by your selected marginal slab (5%–30%). It is illustrative and ignores surcharge, cess and full progressive slab stacking.
No. HRA is for salaried employees who receive HRA. Section 80GG may help those who pay rent but do not receive HRA. Use the income tax or income tax planner tools for 80GG estimates.
No. It performs Section 10(13A) arithmetic on numbers you enter. Use it for planning, then declare correctly in Form 12BB / ITR with supporting documents.
Exemption is the minimum of actual HRA, rent paid minus 10% of salary, and 50% of salary (metro) / 40% (non-metro). Enter city type, salary and rent to see the exempt amount — illustrative for old-regime style claims.
You may claim HRA if you genuinely pay rent and have documentation (and parents may need to show rental income). Enter the rent you actually pay; this calculator does not validate family arrangements or Form 12BB paperwork.
Disclaimer: Illustrative Section 10(13A) math only. Not tax, legal or accounting advice. Verify with a qualified professional and current Income Tax notifications.
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