Calculate your HRA exemption.
Estimate how much of your House Rent Allowance may qualify for tax exemption under Section 10(13A). Enter your basic salary, eligible DA, HRA received, rent paid and city type to understand your potential HRA exemption.
Salary & Rent
Illustrative result based on entered salary and rent details.
The exemption is based on the lowest of the applicable three amounts.
Find your estimated HRA exemption.
Enter your annual salary components, annual HRA received and annual rent paid. The calculator compares the three statutory limits and shows the lowest applicable amount as the estimated exemption.
HRA Exemption Summary
Enter your salary and rent details to calculate the estimated exempt HRA.
Understand how HRA exemption works.
House Rent Allowance, commonly called HRA, is an allowance that may be provided by an employer to meet the cost of rented accommodation. For eligible salaried employees, the Income Tax Act provides an exemption for part of the HRA under Section 10(13A), subject to the prescribed conditions.
The exemption is not automatically equal to the HRA shown in your salary slip. Instead, the applicable exemption is determined by comparing three amounts: the actual HRA received, rent paid after reducing 10% of eligible salary, and the prescribed percentage of salary based on the location of the rented house.
The calculator compares the statutory limits so you can understand the potential exempt and taxable portions of your HRA.
Three limits decide your eligible exemption.
The Income Tax Department states that HRA exemption is based on the minimum of the applicable three amounts. For eligible metro locations the salary percentage is 50%; for other locations it is 40%. :contentReference[oaicite:1]{index=1}
See the calculation logic.
Know your numbers before filing your taxes.
A clear HRA estimate can help salaried employees understand how rent and salary components affect their taxable HRA and plan their annual tax documentation.
Estimate Taxable HRA
Understand the approximate portion of your HRA that may remain taxable after applying the three exemption limits.
Plan Rent Documentation
Keep your rent records and supporting documents organised so your HRA claim can be supported when required.
Compare City Limits
See how the 40% and 50% salary limits affect the third component of the HRA exemption calculation.
HRA exemption is linked to the old tax regime.
For HRA exemption under Section 10(13A), the applicable exemption is claimed under the old tax regime. Current Income Tax Department validation guidance states that HRA exemption is available when the old tax regime is opted. :contentReference[oaicite:2]{index=2}
HRA Exemption
Eligible salaried employees can calculate HRA exemption under Section 10(13A), subject to the applicable conditions and prescribed limits.
SECTION 10(13A)No HRA Exemption
HRA exemption under Section 10(13A) is not available when the new tax regime is opted. Your overall tax calculation should therefore consider the regime chosen.
REGIME CHECKSalary, tax & HRA articles.
Questions about HRA exemption.
Here are answers to common questions about House Rent Allowance, rent payments and HRA tax exemption.
HRA exemption is the portion of House Rent Allowance that may be exempt from income tax under Section 10(13A), subject to the applicable conditions and limits.
The exemption is generally the least of actual HRA received, rent paid minus 10% of eligible salary, and 50% of salary for Delhi, Mumbai, Kolkata or Chennai or 40% of salary for other locations. :contentReference[oaicite:3]{index=3}
HRA exemption can be available to an eligible salaried employee who receives HRA and pays rent for a house actually occupied by the employee, subject to the applicable conditions. :contentReference[oaicite:4]{index=4}
Generally, HRA exemption is not available when the employee lives in their own house and does not pay rent. The Income Tax Department specifically notes this condition for HRA exemption. :contentReference[oaicite:5]{index=5}
For HRA exemption, the 50% salary limit applies when the residence is in Delhi, Mumbai, Kolkata or Chennai. The 40% limit applies to other locations. :contentReference[oaicite:6]{index=6}
HRA exemption under Section 10(13A) is available under the old tax regime. Current Income Tax Department filing validation guidance states that the exemption is available when the old tax regime is opted. :contentReference[oaicite:7]{index=7}
No. The entire HRA received is not automatically exempt. The eligible exemption is determined by comparing the applicable three limits and taking the lowest amount. :contentReference[oaicite:8]{index=8}
Understand your HRA before the tax deadline.
Use the calculator to estimate your HRA exemption, organise your rent details and understand the amount that may remain taxable under the applicable rules.
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