HRA Calculator

Find out how much of your House Rent Allowance is tax-free under Section 10(13A). Enter your basic salary, HRA received, rent paid, and city to determine exempt vs taxable HRA.

Privacy Guaranteed: Processing executes locally in your browser. Zero server uploads.
Tax-Exempt HRA Amount (Section 10(13A))
₹0.00
Taxable HRA (Added to Salary): ₹0.00
Condition 1: Actual HRA Received: ₹0.00
Condition 2: Rent Paid minus 10% Salary: ₹0.00
Condition 3: 50% / 40% of Basic Salary: ₹0.00
Statutory Disclaimer: These calculators are provided for general informational and educational purposes. Tax calculations may depend on your specific circumstances, exemptions, and current Indian tax laws. Verify important tax liabilities with official government portals or a qualified chartered accountant (CA).

How to Use HRA Calculator

1. Enter your Annual Basic Salary + Dearness Allowance (DA).
2. Enter the total annual HRA received from your employer.
3. Enter the total actual rent paid during the year.
4. Select whether you live in a Metro city (Delhi, Mumbai, Kolkata, Chennai - 50%) or Non-Metro city (40%).
5. Click 'Calculate HRA Exemption' to view the 3 statutory conditions, tax-exempt HRA, and taxable HRA.

How It Works: HRA Calculator

Salaried employees residing in rented accommodations can claim tax exemption on their House Rent Allowance (HRA) under Section 10(13A) rule 2A of the Income Tax Act (applicable under the Old Tax Regime). The exempt amount is the lowest of three statutory rules. The remaining balance is taxable and added to gross salary income.

Formula & Calculation Methodology

HRA Exemption is the MINIMUM of the following 3 amounts:
1. Actual HRA received from employer
2. Rent paid minus 10% of Basic Salary + DA
3. 50% of Basic Salary (for Delhi, Mumbai, Kolkata, Chennai) OR 40% of Basic Salary (for all other cities)

Taxable HRA = Actual HRA Received - Exempt HRA

Notice: Designed to provide accurate results based on the standard formulas described above.

Practical Real-World Examples

Example: Salaried employee in Bangalore (Non-Metro):
• Basic Salary: ₹6,00,000
• HRA Received: ₹2,40,000
• Rent Paid: ₹1,80,000

Condition 1: Actual HRA = ₹2,40,000
Condition 2: Rent - 10% Salary = ₹1,80,000 - ₹60,000 = ₹1,20,000
Condition 3: 40% of Basic = ₹2,40,000
• Minimum of three = ₹1,20,000 (Exempt HRA)
• Taxable HRA = ₹2,40,000 - ₹1,20,000 = ₹1,20,000

Frequently Asked Questions

Find verified answers regarding HRA Calculator, calculations, formulas, data privacy, and supported features.

No. HRA exemption under Section 10(13A) is only available under the Old Tax Regime. The New Tax Regime does not allow HRA deductions.

For Indian income tax purposes, only four cities are legally designated as metros: Delhi (NCR), Mumbai, Kolkata, and Chennai. All other cities (including Bangalore, Hyderabad, and Pune) fall under the 40% non-metro limit.

Yes. If the annual rent paid exceeds ₹1,00,000 (over ₹8,333 per month), the employee must submit the landlord's PAN to the employer.

The HRA Calculator is a free, fast online utility designed to Calculate House Rent Allowance (HRA) tax exemption under Section 10(13A) of the Income Tax Act.. To use it, enter your inputs or upload your file into the tool interface above, adjust any custom options, and get your calculated or converted result immediately.

No. All calculations run strictly in your web browser. None of your entered values, confidential numbers, or personal text are stored, logged on our servers, or shared with third parties.

Related India Tax & Finance Tools

More popular utilities you may find helpful

Browse India Tax & Finance Tools
Home All Tools Search Calculators