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HRA Calculator

Compute HRA Exemption u/s 10(13A)

"If the employee is paying rental expenses but does not receive HRA allowance as a part of salary from the employer or if the person is paying rental expenses but does not have salary income, the benefit of paying rental expense can still be claimed under Section 80GG of the Act."

Total HRA Received ₹ 0
Exempt HRA (Section 10(13A)) ₹ 0
Taxable HRA ₹ 0

How the HRA Exemption Calculator Works

1
Enter Salary Details

Input your Basic Salary, Dearness Allowance, and actual HRA received from your employer for the financial year.

2
Enter Rent & City

Enter monthly rent paid and select metro (Delhi, Mumbai, Chennai, Kolkata) or non-metro city for correct rate.

3
Get Instant Result

Instantly see your tax-exempt and taxable HRA breakdown per Section 10(13A) — ready to use in your ITR.

Why Use TaxFetch HRA Exemption Calculator?

Frequently Asked Questions — HRA Exemption & Section 10(13A)

How is HRA exemption calculated under Section 10(13A)?

HRA exemption is the minimum of: (1) Actual HRA received from employer, (2) Rent paid minus 10% of salary (Basic + DA), (3) 50% of salary for metro cities or 40% for non-metro. The lowest of these three amounts is tax-exempt. Any HRA above this limit is taxable and added to your gross salary for ITR filing.

Can I claim HRA without submitting rent receipts?

For annual rent below ₹1 lakh, rent receipts are not mandatory but advisable. If annual rent exceeds ₹1 lakh (over ₹8,333/month), you must provide your landlord's PAN card to your employer. Without PAN for high rent, the employer may reject your HRA exemption claim while deducting TDS from salary.

Is HRA exemption available under the New Tax Regime?

No. HRA exemption under Section 10(13A) is not available in the New Tax Regime (Section 115BAC). The New Regime does not allow HRA, LTA, 80C, 80D, or most other exemptions. However, if your total deductions including HRA exceed ₹3-4 lakhs annually, the Old Regime typically saves more tax. Use TaxFetch income tax calculator to compare both regimes.

Which cities are metro cities for HRA calculation?

Only four cities qualify as metro for HRA purposes under the Income Tax Act: Delhi (including NCR), Mumbai (including Thane and Navi Mumbai), Kolkata, and Chennai. All other cities including Bengaluru, Hyderabad, Pune, Ahmedabad, Jaipur, Surat, and Lucknow are non-metro — the HRA limit for non-metro is 40% of salary instead of 50%.

Can I claim HRA if I own a house but live on rent?

Yes. You can claim HRA exemption even if you own a property, as long as you are genuinely paying rent and living in rented accommodation. If you own a house in one city but work and rent in another city, you can simultaneously claim HRA exemption and home loan interest deduction under Section 24(b) for the self-occupied or let-out property.

What if my salary structure does not include HRA?

If your employer does not provide HRA, you can claim deduction under Section 80GG for rent paid. The deduction is the least of: ₹5,000 per month, 25% of adjusted total income, or actual rent minus 10% of income. Section 80GG is available only under the Old Tax Regime and cannot be claimed if any family member owns a house in the city where you work.