How is HRA exemption calculated in India?

Under Section 10(13A), exempt HRA = least of: (a) actual HRA received, (b) rent paid − 10% of Basic+DA, (c) 50% of Basic+DA (metro) or 40% (non-metro). The remainder is taxed as salary.

Which cities are metros for HRA?

For HRA only Delhi, Mumbai, Kolkata, and Chennai are metros. Bengaluru, Hyderabad, Pune, and others fall under the 40% non-metro slab.

Can I claim HRA without rent receipts?

Employers can disallow exemption without rent receipts. If annual rent exceeds ₹1,00,000 you must also share the landlord's PAN.

Is HRA available under the new tax regime?

No. HRA exemption under Section 10(13A) is allowed only under the old regime. Under the new regime (default from FY 2023–24), HRA is fully taxable.

HRA Calculator

v1.3

Calculate HRA exemption under Section 10(13A) of the Income Tax Act.

Last updated June 27, 2026 · Last reviewed June 16, 2026

Inputs

Annual Basic salary (+ DA)

INR

Annual HRA received

INR

Annual rent paid

INR

City type

Result

HRA Exemption

₹240,000.00

least of HRA / (Rent − 10% Basic) / 50% Basic

Taxable HRA₹0.00

Rule (a) Actual HRA₹240,000.00

Rule (b) Rent − 10% Basic₹240,000.00

Rule (c) 50% of Basic₹300,000.00

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Formula

Exempt HRA = min(Actual HRA, Rent − 10% × Basic, 50% or 40% × Basic). Metros for HRA: Delhi, Mumbai, Kolkata, Chennai.

How it works

HRA (House Rent Allowance) is a salary component that lets salaried tenants reduce taxable income under Section 10(13A) of the Income Tax Act, 1961.

Example

Example: Basic ₹6,00,000, HRA ₹2,40,000, Rent ₹3,00,000, Metro → min(2.4L, 3L − 60k = 2.4L, 3L) = ₹2,40,000 fully exempt.

Trust & Accuracy

Formula verified

Verified against standard mathematical and financial conventions.

Last reviewed

June 27, 2026

Accuracy tested

Edge cases tested, formula validation and manual verification completed.

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Recent Updates

We continuously review and improve our calculators to keep formulas, assumptions and references accurate.

View change log (4)Show

v1.3June 27, 2026
Added Trust & Accuracy panel and machine-readable change log.
v1.2June 20, 2026
Added Save, Share, PDF, CSV and Print actions to results.
v1.1June 10, 2026
Added global currency selector (USD, INR, CAD, AUD, GBP, EUR).
v1.0January 1, 2026
Initial calculator release with verified formulas and Official Sources.

Frequently Asked Questions

Disclaimer: Results are estimates for informational purposes only and should not be considered financial, medical, legal, or professional advice. Always consult a qualified professional before making decisions.