Salary Details
Include Dearness Allowance (DA) if applicable
Results update automatically as you type
Enter your details to calculate
Your HRA exemption breakdown will appear here
How is HRA Exemption Calculated?
Under Section 10(13A), the exempt amount is the lowest of three conditions:
① Actual HRA received from employer
② 50% of Basic (Metro) OR 40% of Basic (Non-Metro)
③ Actual rent paid − 10% of Basic Salary
Tax-Exempt HRA = Minimum of the above three
Metro vs Non-Metro
Only Delhi, Mumbai, Kolkata, and Chennai are metro for HRA. Bangalore, Hyderabad, Pune use 40% of basic.
Frequently Asked Questions
What is HRA exemption under Section 10(13A)? ⌄
It allows salaried employees to claim a tax deduction on HRA. The exempt amount is the minimum of: actual HRA, 40%/50% of basic, and rent minus 10% of basic.
Which cities are metro for HRA? ⌄
Only Delhi, Mumbai, Kolkata, and Chennai. Bangalore, Hyderabad, Pune, and Ahmedabad are non-metro — 40% applies there.
Can I claim HRA paying rent to my parents? ⌄
Yes, with a proper rent agreement — but your parents must declare the rent as income. Paying rent to a spouse is generally disallowed.
What if I pay zero rent? ⌄
Condition 3 becomes zero or negative — making your HRA fully taxable. You cannot claim exemption if you don't actually pay rent.