HRA Exemption Calculator
Old Regime Only · Minimum of 3 Conditions · Metro & Non-Metro
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Your Details
City Type
🏙 Metro Mumbai/Delhi/Chennai/Kolkata
🏠 Non-Metro All other cities
Annual Basic Salary + DA (₹)
Annual HRA Received from Employer (₹)
Annual Rent Paid (₹)
3-Condition Rule
HRA exempt = minimum of:1. Rent paid minus 10% of Basic+DA
2. Actual HRA received
3. 50% (Metro) or 40% (Non-Metro) of Basic+DA
Reminder
HRA exemption is available under Old Regime only. Under New Regime, full HRA is taxable.
Annual HRA Exempt from Tax
₹0
₹0 per month exempt
Tax Saved (30% slab)
₹0
If in highest slab
Tax Saved (20% slab)
₹0
If in 20% slab
HRA Received
₹0
From employer
Taxable HRA
₹0
HRA received minus exempt
3-Condition Minimum Rule
Condition 1: Rent − 10% of Basic₹0
Condition 2: Actual HRA Received₹0
Condition 3: 50% of Basic (Metro)₹0
HRA Exempt (Minimum)₹0
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Frequently Asked Questions
HRA (House Rent Allowance) is a salary component for rented accommodation. Salaried employees who pay rent and receive HRA from employer can claim exemption under Section 10(13A).
Exemption is the minimum of: (1) Actual HRA received, (2) 50% of Basic+DA for metro cities / 40% for non-metro, and (3) Actual rent paid minus 10% of Basic+DA.
Only 4 cities are classified as metros for HRA: Mumbai, Delhi, Chennai, and Kolkata. Bangalore, Pune, Hyderabad, Ahmedabad are non-metro for HRA purposes.
No. HRA exemption is available only if you are paying rent. If you own your house and live in it, you cannot claim HRA exemption.
No. HRA exemption is only available under the old tax regime. If you opt for the new regime, you cannot claim HRA deduction.