HRA Exemption Calculator

Find your tax-exempt House Rent Allowance under Section 10(13A) — the least of the three statutory limits.

Basic salary + DA per year (₹)

HRA received per year (₹)

Rent paid per year (₹)

City

Exempt HRA (least of the three)

₹0

The three statutory limits

Note: Under Section 10(13A) and Rule 2A, exempt HRA is the least of: (a) actual HRA received, (b) rent paid minus 10% of salary, and (c) 50% of salary (metro) or 40% (non-metro), where salary = basic + DA. HRA exemption is available only under the Old Tax Regime — it is not allowed under the New Regime. Figures are annual. Verify with your tax advisor.