HRA Exemption Calculator
Calculate your HRA exemption under Section 10(13A) in seconds. Know exactly how much HRA is tax-free and what goes into your taxable income.
Annual total (monthly × 12)
From your salary slip / Form 16
Will be multiplied × 12 for annual
City Type
Metro: 50% of basic; Non-metro: 40%
How it works
- 1
Enter your annual basic salary (plus DA if any).
- 2
Enter the annual HRA received from your employer (from Form 16).
- 3
Enter your actual annual rent paid. Select metro/non-metro city.
- 4
The exemption is the minimum of three amounts: actual HRA, 50%/40% of basic, and rent minus 10% of basic.
- 5
The remaining HRA (above exemption) is taxable and must be reported in your ITR.
Frequently asked questions
- For HRA exemption, metro cities are Mumbai, Delhi, Kolkata, and Chennai. For these cities, the exemption is 50% of basic salary. All other cities get 40%.
- Yes, but it must be genuine. The arrangement must be real, rent must be paid through banking channels, and the family member must declare it as rental income. Fake HRA claims are frequently flagged in assessments.
- Yes — if your annual rent exceeds ₹1,00,000 (₹8,334/month), you must furnish the landlord's PAN to your employer. Without PAN, the employer cannot grant HRA exemption in Form 16.
- Yes. You should keep rent receipts for all months. For rent above ₹3,000/month, revenue-stamped receipts (or digital receipts with proper details) are required. Use our Rent Receipt Generator to create valid receipts.
- No. HRA exemption requires you to pay rent. If you stay in your own house and receive HRA, the entire HRA is fully taxable.
What cities are considered 'metro' for HRA?▾
Can I claim HRA if I pay rent to family members?▾
Is PAN of landlord required for HRA?▾
Do I need rent receipts to claim HRA?▾
Is HRA available if I stay in my own house?▾
Don't stop at the estimate
Now get it filed correctly by a CA
You've used the HRA Calculator — the next step is to file accurately and claim every deduction. Our Salaried ITR Filing service starts at ₹799.