HRA Exemption Calculator
Find your tax-exempt house-rent allowance and how much of your HRA is taxable.
Basic + dearness allowance
Metro: Delhi, Mumbai, Kolkata, Chennai
Tax-exempt HRA (monthly)
₹13,000
₹1,56,000 per year exempt
Exempt (annual)
₹1.56 L
₹1,56,000
Taxable HRA (monthly)
₹7,000
Least of three (monthly)
How this is calculated
How it works: The Section 10(13A) exemption is the least of three amounts: actual HRA received, rent paid minus 10% of basic, and 50% of basic (metro) or 40% (non-metro). The rest of your HRA is taxable.
Metro = Delhi, Mumbai, Kolkata, Chennai only. HRA exemption applies under the old tax regime only.
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Frequently asked questions
How is HRA exemption calculated?
The exemption is the least of three amounts: (1) actual HRA received, (2) rent paid minus 10% of basic salary, and (3) 50% of basic for metro cities or 40% for non-metro. The balance of your HRA is taxable.
Which cities count as metro for HRA?
Only Delhi, Mumbai, Kolkata and Chennai are treated as metro (50% of basic). All other cities, including Bengaluru and Hyderabad, are non-metro (40% of basic) for HRA purposes.
Can I claim HRA under the new tax regime?
No — the HRA exemption under Section 10(13A) is available only under the old tax regime. If you opt for the new regime, HRA is fully taxable.