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Free HRA Exemption Calculator Online

This free HRA exemption calculator works out how much of your House Rent Allowance is tax-free under Section 10(13A). Enter basic salary, optional dearness allowance, HRA received, and rent paid, then pick metro (50%) or non-metro (40%). It takes the least of actual HRA, rent minus 10% of salary, and the city percentage — and shows exempt vs taxable HRA. Runs in your browser; no signup.

Figuring out HRA exemption by hand is easy to get wrong — three competing caps, metro vs non-metro, and monthly vs annual figures. Enter your basic salary, DA if it counts toward retirement benefits, HRA received, and rent paid (all monthly or all annual). Choose metro (Delhi, Mumbai, Kolkata, Chennai — 50% of salary) or non-metro (40%). The calculator shows each of the three Section 10(13A) components, highlights which one limits your exemption, and totals exempt and taxable HRA (with an annual figure when you use monthly inputs). Use the annual exempt amount as the HRA deduction in the Income Tax Calculator when comparing old vs new regime. Free, no signup, nothing uploaded.

Input period

Enter all amounts for the same period — salary, HRA, and rent must match (all monthly or all annual).

City type

Delhi, Mumbai, Kolkata, or Chennai — exemption capped at 50% of salary

Include DA only if it forms part of retirement benefits. Leave blank if none.

Enter rent you actually pay for the house you occupy. If rent is zero (own house / no rent), exemption is zero.

Enter basic salary, HRA received, and rent paid to see your exempt and taxable HRA under Section 10(13A).

Runs 100% in your browser. Your data never leaves your device.

Implements Rule 2A / Section 10(13A) in plain JavaScript: exempt HRA is the minimum of actual HRA received, rent paid minus 10% of salary (basic + DA), and 50% (metro) or 40% (non-metro) of salary. Negative rent-minus-10% is treated as zero. Monthly inputs are also annualised ×12 for ITR-style totals. All math runs locally with no server calls.

How to Use HRA Exemption Calculator

  1. Choose Monthly or Annual so every amount uses the same period
  2. Select Metro (50%) or Non-metro (40%) for your city
  3. Enter basic salary, optional DA, HRA received, and rent paid
  4. Review exempt and taxable HRA plus the three-component breakdown
  5. Copy the result — use annual exempt HRA in the Income Tax Calculator

When Would You Use This?

Salaried employees preparing Form 12BB or ITR under the old regime use this to turn payslip HRA and rent receipts into the exact exempt amount — not a guess from "rent minus 10%".

Anyone comparing old vs new regime first runs HRA here, then pastes the annual exempt figure into the Income Tax Calculator's HRA field so the old-regime side reflects real exemption instead of raw HRA received.

People who moved between metro and non-metro cities (or share rent with family) re-run both city types and periods to see which of the three caps is biting before they claim.

Frequently Asked Questions

How is HRA exemption calculated under Section 10(13A)?
Exempt HRA is the least of three amounts: (1) actual HRA received, (2) rent paid minus 10% of salary, and (3) 50% of salary if you live in a metro city (Delhi, Mumbai, Kolkata, Chennai) or 40% elsewhere. Salary for this purpose is basic pay plus dearness allowance that forms part of retirement benefits.
Which cities count as metro for HRA?
Only Delhi, Mumbai, Kolkata, and Chennai are treated as metro cities for the 50% salary cap. Every other city or town uses the 40% non-metro cap.
Can I claim HRA exemption under the new tax regime?
No. HRA exemption under Section 10(13A) is available only if you opt for the old tax regime. Under the new regime, HRA is fully taxable (though the new regime has lower slab rates and a higher standard deduction).
What if I live in my own house or pay no rent?
If rent paid is zero, the "rent minus 10% of salary" component is zero (or negative, which this calculator treats as zero), so exempt HRA becomes zero. Living in your own house generally means no HRA exemption.
Should I enter monthly or annual figures?
Either works — use the Monthly / Annual toggle and keep every field in the same period. With monthly inputs, the tool also shows annual exempt and taxable HRA (×12), which is what you typically need for ITR or the Income Tax Calculator.
Is this HRA calculator accurate for ITR filing?
It follows the standard Section 10(13A) / Rule 2A least-of-three formula used for salaried HRA. It does not cover special cases such as rent paid to a spouse, partial-year claims, or commission as a percentage of turnover forming part of salary. For filing figures, keep rent receipts and consult a tax professional if your situation is unusual.

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