HRA Calculator
Calculate House Rent Allowance (HRA) exemption under Section 10(13A). See how much of your HRA is tax-free based on your basic salary, rent paid and city (metro / non-metro).
- 1. Actual HRA received ₹ 2,40,000
- 2. 50% of Basic + DA ₹ 3,00,000
- 3. Rent paid − 10% of Basic ₹ 2,40,000
How HRA Calculator works
Basic salary + DA, HRA received from employer, and actual rent paid — annual or monthly, your choice.
Delhi, Mumbai, Kolkata, Chennai are 'metro' (50% of basic). All other cities are non-metro (40% of basic).
Exemption = MINIMUM of (actual HRA, 50%/40% of basic, rent − 10% of basic). The rest is taxable.
Frequently asked
How is HRA exemption calculated?+
Under Section 10(13A) of the Income Tax Act, HRA exemption is the lowest of three amounts: (1) actual HRA received, (2) 50% of Basic + DA for metro cities or 40% for non-metro, (3) rent paid minus 10% of Basic + DA.
Which cities count as metro?+
Only four: Delhi, Mumbai, Kolkata, Chennai. All others including Bengaluru, Hyderabad, Pune are non-metro for HRA purposes (though this is under review).
Can I claim HRA if I live with parents?+
Yes — you can pay rent to your parents (via bank transfer, with a formal rent agreement) and claim HRA. The parents must declare that rental income in their ITR.
What if I don't get HRA in my salary?+
If you don't receive HRA (e.g., self-employed or in a company that doesn't offer it), you can claim Section 80GG deduction instead — up to ₹5,000/month or 25% of income, whichever lower.
Does HRA apply under new regime?+
No — the new tax regime does not allow HRA exemption. Only old regime taxpayers can claim it.