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HRA Exemption Calculator

Free to Use

Calculate your HRA exemption under Section 10(13A) of the Income Tax Act. Instantly find exempt vs taxable HRA for metro and non-metro cities.

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Old Regime Only — HRA Exemption does NOT apply under New Regime

HRA exemption under Section 10(13A) is exclusively available under the Old Tax Regime. Under the New Tax Regime (default from FY 2023-24), there is no HRA exemption and the entire HRA received is added to your taxable income.

Country

Salary & Rent Details

Exclude DA, HRA and other allowances

HRA component in your salary slip

Actual rent paid to landlord

Used to calculate HRA as % of CTC

Metro cities: Delhi, Mumbai, Chennai, Kolkata — 50% of basic. All other cities — 40% of basic.

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PAN of Landlord Mandatory

Annual rent exceeds ₹1,00,000 — you must submit landlord's PAN to your employer to claim HRA exemption (Form 12BB).

HRA Exemption Components (Annual)

Exemption = minimum of the three components below

Component 1Actual HRA received

₹20,000/mo × 12

₹2,40,000

Component 2Rent paid − 10% of Annual Basic← Minimum (Exempt)

₹2,16,000 − 10% of ₹6,00,000

₹1,56,000

Component 350% of Annual Basic (Metro)

50% × ₹6,00,000

₹3,00,000

₹1,56,000

HRA Exemption (Annual)

₹13,000/month

₹84,000

Taxable HRA (Annual)

₹7,000/month

20.0%

HRA as % of CTC

Annual HRA ÷ Annual CTC

HRA Exempt vs Taxable Split

HRA Exempt (Tax-Free)₹1,56,000 (65.0%)
Taxable HRA (Added to Income)₹84,000 (35.0%)

Annual Tax Savings on HRA Exemption

At 30% slab

Income > ₹10L (+ 4% cess)

₹48,672

At 20% slab

₹5L–₹10L (+ 4% cess)

₹32,448

At 10% slab

₹2.5L–₹5L (+ 4% cess)

₹16,224
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