The HRA (House Rent Allowance) calculator helps salaried employees determine the tax-exempt portion of their HRA under Section 10(13A) of the Income Tax Act. The exemption is the minimum of three prescribed methods: actual HRA received, a percentage of basic salary (50% for metro, 40% for non-metro), and rent paid minus 10% of basic. Our calculator automatically evaluates all three conditions and highlights the qualifying minimum. It also shows your monthly and annual exempt amount, taxable HRA, and estimated annual tax saving assuming a 30% tax slab — helping you plan your rent and salary structure for maximum savings.
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City Type
Metro: Delhi, Mumbai, Kolkata, Chennai
₹10,000
Monthly HRA Exempt
Exemption = Minimum of these three
| Actual HRA Received | ₹20,000 |
| 50% of Basic Salary | ₹25,000 |
| Rent Paid − 10% of BasicMinimum ✓ | ₹10,000 |
Monthly HRA Exempt
₹10,000
Monthly HRA Taxable
₹10,000
Annual HRA Exempt
₹1,20,000
Annual Tax Saving (30%)
₹36,000