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HRA Calculator

How much of your house rent allowance is exempt under section 10(13A).

House rent allowance is exempt under section 10(13A) read with Rule 2A, but only to the extent of the least of three amounts. Enter your figures for the period you paid rent and the calculator applies the test.

The exemption is available only under the old tax regime. If you are on the default new regime, salaried HRA is fully taxable — compare the two in our Income Tax Calculator before you decide.

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For the period below (annual figures are easiest).

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Enter 0 if not applicable.

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How it is calculated

Exempt HRA = least of the three

  • 1. Actual HRA received
  • 2. Rent paid − 10% of (basic + DA)
  • 3. 50% of (basic + DA) for metro cities, 40% for other cities

Taxable HRA

  • Taxable HRA = HRA received − exempt HRA

Things to keep in mind

  • Only Delhi, Mumbai, Kolkata and Chennai count as metro cities for this section.
  • If your annual rent exceeds ₹1,00,000 you must report the landlord’s PAN to your employer.
  • No exemption is available if you do not actually pay rent, or if you own and occupy the house.

Frequently asked questions

No. The section 10(13A) exemption for HRA is not available under the new (default) regime for salaried employees. It remains available under the old regime.

Yes, if the facts support it — for example you rent in the city where you work and own a house elsewhere (or your own house is genuinely let out). Keep evidence of both.

Yes, if they own the property and actually receive the rent — it becomes their income and must be declared. Pay by bank transfer and keep a rent agreement and receipts.

Section 10(13A) applies to salaried employees receiving HRA. Self-employed individuals and salaried employees who receive no HRA may instead claim a deduction for rent under section 80GG, subject to its own limits, in the old regime.

Sources & official references

Rates, thresholds and limits used by this calculator were verified on 7 September 2026 and may change with a Finance Act, GST Council decision or other official notification. This page is general information, not tax or investment advice — please confirm your specific position with us before acting.

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