Calculate your House Rent Allowance (HRA) exemption under Section 10(13A) of the Income Tax Act.
HRA Exemption Allowed
₹ 0
Taxable HRA
₹ 0
Actual HRA received from employer
50% of Basic Salary (Metro) / 40% of Basic Salary (Non-Metro)
Rent Paid - 10% of Basic Salary
* HRA exemption is the minimum of the above three rules.
* To claim HRA exemption, you must actually pay rent and have rent receipts.
* If rent paid exceeds ₹1,00,000 per year, PAN of landlord is mandatory.
Understanding the three rules of HRA calculation
The total HRA component you receive from your employer as part of your salary package.
50% of basic salary for metro cities (Delhi, Mumbai, Kolkata, Chennai) and 40% for non-metro cities.
Actual rent paid minus 10% of your basic salary. The exemption is the minimum of all three rules.
Our tax experts can help you maximize your HRA exemption and ensure proper documentation