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House Rent Allowance (HRA) Tax Exemption Calculator

Calculate statutory tax-exempt HRA under Section 10(13A) of the Income Tax Act for Metro vs Non-Metro cities.

House Rent Allowance (HRA) Tax Exemption Calculator

Calculate statutory tax-exempt HRA under Section 10(13A) of Income Tax Act for Metro vs Non-Metro cities

Tax-Exempt HRA Amount
240,000 /year
Total Annual HRA Received:240,000
Taxable HRA Balance:0
Section 10(13A) 3-Way Rule:
1. Actual HRA:240,000
2. Rent Paid − 10% Salary:240,000
3. 50% of Salary:300,000

About House Rent Allowance (HRA) Tax Exemption Calculator

Calculate your exact House Rent Allowance (HRA) tax exemption under Section 10(13A) of the Indian Income Tax Act. Accurately determines exempt vs taxable HRA for salaried employees residing in Metro cities (Delhi, Mumbai, Kolkata, Chennai) and Non-Metro locations.

Calculation Formula & Rules

Exempt HRA = Min(Actual_HRA, Rent - 0.10*Salary, 0.50*Salary[Metro] or 0.40*Salary[Non-Metro])

How to Calculate Step-by-Step

1

Enter your monthly Basic Salary and Dearness Allowance (DA).

2

Enter monthly HRA received from your employer and monthly rent paid to your landlord.

3

Select city type (Metro or Non-Metro).

4

View annual tax-exempt HRA amount, taxable HRA balance, and rule breakdown.

Frequently Asked Questions

Which cities qualify for the 50% HRA rule in India?

Under Indian income tax rules, the 50% salary allowance applies exclusively to the four designated metro cities: Delhi, Mumbai, Kolkata, and Chennai. All other cities qualify for 40% of salary.

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