Income Tax Section 10(13A)

HRA Exemption Calculator

Calculate your exact tax-free House Rent Allowance. The exemption depends on your basic salary, rent paid, and the city you live in.

Monthly Salary Components

Usually 0 for private sector.

Annual Exemption

Tax Exempt HRA

₹1,56,000

Per Year

Total HRA Received₹3,00,000
Taxable HRA₹1,44,000

The 3 Rules of HRA Exemption

Under Section 10(13A), your tax-free HRA is the minimum of these three conditions:

  • Actual HRA Received: ₹3,00,000
  • Rent Paid minus 10% of (Basic + DA): ₹1,56,000 (If your rent is less than 10% of your basic salary, your exemption is zero!)
  • 50% of (Basic + DA): ₹3,00,000 (You selected a Metro city.)
Important: If you pay rent exceeding ₹1,00,000 per year (₹8,333/month), you are legally required to submit your landlord's PAN to your employer to claim this exemption.