HRA Exemption Calculator
Find out how much of your House Rent Allowance is actually tax-free under Section 10(13A).
Metro = Delhi, Mumbai, Kolkata, Chennai (50% of basic limit). All other cities count as non-metro (40% of basic limit).
HRA exempt from tax — annual
₹2,16,000
90% of the HRA you receive
The three conditions — least applies
How your exemption changes with rent
| Rent paid | Exempt from tax (annual) |
|---|---|
| ₹10k/mo | ₹72,000 |
| ₹15k/mo | ₹1,32,000 |
| ₹20k/mo | ₹1,92,000 |
| ₹25k/mo | ₹2,40,000 |
| ₹30k/mo | ₹2,40,000 |
| ₹40k/mo | ₹2,40,000 |
| ₹50k/mo | ₹2,40,000 |
How the HRA exemption is actually calculated
Section 10(13A) exempts the LEAST of three amounts — not all of your HRA, and not automatically the full rent you pay either:
The third condition is why city matters: employees in Delhi, Mumbai, Kolkata, or Chennai get a 50%-of-basic ceiling, while everyone else is capped at 40%. Whatever HRA isn't exempt under these rules still gets taxed as regular salary income.
This only helps you if you're on the old tax regime — the new regime doesn't offer this exemption at all, so if you've moved to the new regime, this calculator's result becomes purely informational rather than something you can actually claim.
Frequently asked questions
No. The exemption is tied to actual rent paid — if you live rent-free (e.g. with family, in your own home) you can't claim HRA exemption even if your salary includes an HRA component.