About this hra exemption
The HRA exemption calculator estimates the tax-exempt portion of House Rent Allowance for a salaried employee who pays rent. It compares the three statutory limits used under Section 10(13A).
How it works
Estimated exemption is the least of actual annual HRA received, annual rent paid minus 10% of annual Basic plus eligible DA, and 50% of Basic for qualifying metro cities or 40% for non-metro cities. The remaining HRA is shown as taxable.
- Step 1Enter monthly Basic, HRA, and rent.
- Step 2Choose metro or non-metro.
- Step 3Review exempt and taxable annual HRA.
Frequently asked questions
- Which cities qualify for 50% HRA?
- The traditional HRA rule applies 50% to Delhi, Mumbai, Kolkata, and Chennai; other cities generally use 40%.
- Can I claim HRA without paying rent?
- HRA exemption generally requires actual rent payment and supporting evidence where required.