HRA Calculator (India)

Calculate House Rent Allowance (HRA) exemption as per Income Tax Act, Section 10(13A).

What is HRA (House Rent Allowance)?

House Rent Allowance (HRA) is a component of salary paid by employers to employees to cover rental accommodation expenses. Under Section 10(13A) of the Income Tax Act, a portion of HRA is exempt from tax.

How HRA Exemption is Calculated?

The least of the following three values is exempt from tax:

  • Actual HRA received
  • 50% of basic salary (Metro) or 40% (Non-Metro)
  • Rent paid minus 10% of basic salary

Who Can Claim HRA?

  • Salaried individuals receiving HRA
  • Living in rented accommodation
  • Paying rent to landlord

Important Notes

  • Metro cities: Delhi, Mumbai, Chennai, Kolkata
  • Rent receipts may be required for proof
  • PAN of landlord required if annual rent exceeds ₹1 lakh

This calculator provides an estimate only. Actual exemption may vary based on company policy and income tax rules.