HRA Calculator

Calculate House Rent Allowance (HRA) exemption under Section 10(13A) of the Income Tax Act. Find the minimum of three rules to determine your tax-exempt HRA.

47.1Kuses
8.3/10(68)
HRA Exemption (Tax-Free)
₹1,20,000
Taxable HRA: ₹1,20,000

Three Rules Comparison

Rule 1: Actual HRA Received ₹2,40,000
Rule 2: 50% of Salary (Basic + DA) ₹3,00,000
Rule 3: Rent Paid - 10% of Salary (MINIMUM - EXEMPT)₹1,20,000

HRA Exemption Rules

HRA exemption is the minimum of: (1) Actual HRA received, (2) 50%/40% of salary for metro/non-metro, (3) Rent paid minus 10% of salary.

  • Metro cities: Delhi, Mumbai, Kolkata, Chennai (50% of salary)
  • Non-metro cities: 40% of salary
  • Salary = Basic + DA for HRA calculation
⚡ Pro OptionsSponsored

Some links on this page are affiliate links. If you click and make a purchase, we may earn a commission at no extra cost to you.

Disclaimer:This tool is provided “as is” for informational and educational purposes only. Results may not be 100% accurate. ToolBird makes no warranties, express or implied, regarding the accuracy, reliability, or completeness of any output generated by this tool. This tool does not constitute professional, legal, financial, medical, or tax advice. Always consult a qualified professional for important decisions. By using this tool, you agree that ToolBird and its operators shall not be held liable for any damages, losses, or consequences arising from the use of this tool or reliance on its results. All processing occurs in your browser — we do not store, transmit, or access your data. Use at your own risk.