HRA Exemption Calculator

Calculate your House Rent Allowance tax exemption under Section 10(13A). Know how much of your HRA is tax-free.

Salary & Rent Details

Only DA that forms part of retirement benefits

HRA Exemption Calculation

Annual HRA Exemption

₹2,40,000

Monthly: ₹20,000

Exemption Calculation (Minimum of 3)

1. Actual HRA Received
₹2,40,000
2. 50% of (Basic + DA)
₹3,00,000
3. Rent - 10% of (Basic + DA)
₹2,40,000

Total HRA Received

₹2,40,000

Taxable HRA

₹0

Limiting Factor: Actual HRA Received

Your exemption is limited by this condition

HRA Exemption Rules

Eligibility Conditions

  • • You must be a salaried employee receiving HRA
  • • You must be paying rent for your accommodation
  • • The rented property should not be owned by you
  • • If rent exceeds ₹1 lakh/year, landlord PAN is required

Metro vs Non-Metro

  • • Metro Cities: Delhi, Mumbai, Chennai, Kolkata
  • • Metro cities get 50% of Basic + DA as limit
  • • Non-metro cities get 40% of Basic + DA
  • • Hyderabad, Bangalore, Pune are non-metro for HRA

Documents Required

  • • Rent receipts (monthly or quarterly)
  • • Rental agreement copy
  • • Landlord PAN (if rent > ₹1 lakh/year)
  • • Declaration if landlord doesn't have PAN

Important Notes

  • • HRA exemption is only under Old Tax Regime
  • • New Tax Regime doesn't allow HRA exemption
  • • Self-employed can't claim HRA (use 80GG instead)
  • • Can't claim both HRA and home loan interest for same city

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