HRA Exemption Calculator
Free to UseCalculate your HRA exemption under Section 10(13A) of the Income Tax Act. Instantly find exempt vs taxable HRA for metro and non-metro cities.
Old Regime Only — HRA Exemption does NOT apply under New Regime
HRA exemption under Section 10(13A) is exclusively available under the Old Tax Regime. Under the New Tax Regime (default from FY 2023-24), there is no HRA exemption and the entire HRA received is added to your taxable income.
Salary & Rent Details
Exclude DA, HRA and other allowances
HRA component in your salary slip
Actual rent paid to landlord
Used to calculate HRA as % of CTC
Metro cities: Delhi, Mumbai, Chennai, Kolkata — 50% of basic. All other cities — 40% of basic.
PAN of Landlord Mandatory
Annual rent exceeds ₹1,00,000 — you must submit landlord's PAN to your employer to claim HRA exemption (Form 12BB).
HRA Exemption Components (Annual)
Exemption = minimum of the three components below
Component 1Actual HRA received
₹20,000/mo × 12
Component 2Rent paid − 10% of Annual Basic← Minimum (Exempt)
₹2,16,000 − 10% of ₹6,00,000
Component 350% of Annual Basic (Metro)
50% × ₹6,00,000
₹1,56,000
HRA Exemption (Annual)
₹13,000/month
₹84,000
Taxable HRA (Annual)
₹7,000/month
20.0%
HRA as % of CTC
Annual HRA ÷ Annual CTC
HRA Exempt vs Taxable Split
Annual Tax Savings on HRA Exemption
At 30% slab
Income > ₹10L (+ 4% cess)
At 20% slab
₹5L–₹10L (+ 4% cess)
At 10% slab
₹2.5L–₹5L (+ 4% cess)