HRA Calculator
House Rent Allowance — Calculate your tax exemption under Section 10(13A)
Salary & Rent Details
Basic Salary (Monthly)₹40,000
DA (Dearness Allowance) Monthly₹0
HRA Received (Monthly)₹20,000
Actual Rent Paid (Monthly)₹15,000
Tax Slab30%
HRA Exemption Result
Annual HRA Exemption
₹0
Annual HRA Received₹0
HRA Exemption₹0
Taxable HRA₹0
Tax Saved (annual)₹0
Monthly Tax Saved₹0
HRA Breakdown Chart
HRA Exemption Rules (Section 10(13A))
The exempt amount is the MINIMUM of these 3 conditions:
- Condition 1: Actual HRA received from employer
- Condition 2: 50% of (Basic + DA) for Metro cities / 40% for Non-Metro
- Condition 3: Actual Rent Paid − 10% of (Basic + DA)
Metro Cities (50% rule):
- Delhi, Mumbai, Kolkata, Chennai
Important Notes:
- You must actually live in a rented house
- Available only under Old Tax Regime
- PAN of landlord required if rent > ₹1 lakh/year