HRA Calculator
Calculate your HRA tax exemption under Section 10(13A) with all three conditions.
$50,000
$0
$20,000
$20,000
City Type
Metro cities: Delhi, Mumbai, Chennai, KolkataHRA Exemption
$180,000
Annual HRA Received
$240,000
Taxable HRA
$60,000
Exemption %
75.0%
$240,000
$300,000
$180,000
About HRA Exemption Calculator — India
Calculate your maximum HRA exemption under Section 10(13A) with all three condition details.
Section 10(13A) — Three-Condition Rule
Under Section 10(13A) of the Income Tax Act, HRA exemption is the minimum of three conditions calculated on an annual basis:
- Condition 1: Actual HRA received from employer
- Condition 2: 50% of (Basic + DA) for metro cities; 40% for non-metro
- Condition 3: Rent paid minus 10% of (Basic + DA)
The lowest of these three is the exempt HRA. The rest is added to taxable income.
HRA Planning Tips
To maximise your HRA exemption:
- Ensure your rent paid exceeds 10% of Basic+DA to benefit from Condition 3.
- Maintain a valid rent agreement and receipts for amounts above ₹1 lakh/year.
- If paying rent to a relative, ensure PAN details are provided to the employer.
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How is HRA exemption calculated?
HRA exemption = Minimum of: (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. The lowest of these three values is your HRA exemption.
Which cities are considered metro for HRA?
The four metro cities for HRA calculation are Delhi, Mumbai, Chennai, and Kolkata. Employees in these cities can claim 50% of Basic+DA as HRA exemption under Condition 2.
Can I claim HRA exemption if I live in my own house?
No. HRA exemption is only available if you are actually paying rent. If you live in your own house or in a house you own, you cannot claim HRA exemption.