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HRA exemption calculator

Work out your house rent allowance exemption under Section 10(13A).

City

HRA exempt (per month)

₹18,000

₹2,16,000 per year

Least of the three is exempt

Actual HRA₹20,000
Rent − 10% of basic₹18,000
50% of basic₹20,000
Exempt₹18,000

Taxable HRA: ₹2,000 / month

Section 10(13A) of the Income Tax Act (old regime). Indicative only.

How the HRA exemption works

Under Section 10(13A) of the Income Tax Act (old regime), the exempt house rent allowance is the least of three amounts: the actual HRA received, rent paid minus 10% of Basic + DA, and 50% of Basic + DA for metro cities (40% for non-metro). Anything above that is taxable. This is indicative and does not constitute tax advice.

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Gratuity, HRA, PF and TDS computed every cycle, statutory-accurate.

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