Section 10(13A) · FY 2025–26 · Metro vs Non-Metro

HRA Exemption
Calculator

Calculate your exact HRA exemption under Section 10(13A). Compares all 3 conditions — actual HRA received, rent paid minus 10% salary, and 50%/40% of basic — and picks the lowest for maximum tax savings.

3
Conditions Auto-Compared
50%
Metro City Rate
Free
No Login
HRA Exemption Calculator
Enter your salary components and rent details. We auto-apply the correct metro/non-metro rate and find your maximum exemption.
City Type
🏙️ Metro City
50%
Mumbai · Delhi · Kolkata · Chennai
🏘️ Non-Metro
40%
Bangalore · Hyderabad · Pune · Others
Mumbai Delhi Kolkata Chennai
Note: Only Mumbai, Delhi (NCR), Kolkata and Chennai qualify as metro cities for HRA (50% of basic). All other cities — including Bangalore, Hyderabad, Pune — get 40% even if they are major metros.
Monthly Basic Salary (₹) ₹50,000
₹5K₹5 Lakh
Monthly DA — Dearness Allowance (₹) ₹0
💡 HRA formula uses Basic + DA. Most private sector employees have DA = 0.
Monthly HRA Received from Employer (₹) ₹20,000
₹0₹2 Lakh
Monthly Rent Paid (₹) ₹18,000
₹0₹2 Lakh
Months of Rent Paid in FY 12 months
1 month12 months
Landlord Details (for PDF)
Landlord Name
Landlord PAN (if rent >₹1L/yr)
Employee Name
ANNUAL HRA EXEMPTION
₹1,56,000
✓ Metro City · Maximum Exemption
Annual HRA Received₹2,40,000
Annual Rent Paid₹2,16,000
HRA Exemption (Annual)₹1,56,000
Taxable HRA (Annual)
Monthly Exemption ₹13,000
Tax Saved (30% slab) ₹48,672
3-CONDITION COMPARISON (LOWEST = EXEMPTION)
① Actual HRA Received ₹2,40,000
② Rent Paid − 10% of Basic+DA ₹1,56,000
③ 50%/40% of Basic+DA ₹3,00,000
✓ Condition ② gives lowest → ₹1,56,000 exempted
Exempt HRA
Taxable HRA
Rent Paid
How HRA Exemption is Calculated — Step by Step
Under Section 10(13A) of the Income Tax Act, HRA exemption = Lowest of these 3 conditions. Only the minimum qualifies as exempt — the rest is taxable.
Formula — 3 Conditions (Lowest is Exempt)
Pro Tip: To maximize HRA exemption, negotiate a higher HRA component in your CTC. Ideally HRA should be 40–50% of Basic salary. Also, always keep rent receipts and get landlord's PAN if annual rent exceeds ₹1 Lakh.
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