HRA Exemption · Section 10(13A)
HRA Calculator
Calculate the exact HRA exemption you can claim under Section 10(13A) of the Income Tax Act. See all three calculation methods side-by-side and your tax savings at different slab rates.
excludes bonuses/variable
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optional
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from payslip
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actual rent, not rent receipt
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metro gets 50% cap
default 12
months
How HRA exemption works under Section 10(13A). The exempt HRA is the minimum of three amounts: (1) actual HRA received, (2) 50% of salary (metro) or 40% (non-metro), and (3) rent paid minus 10% of salary. “Salary” here means Basic + DA (if DA forms part of retirement benefits). HRA exemption is available only under the old tax regime — the new regime does not allow this exemption. This is a planning aid; your employer computes the exact exemption at year-end based on rent receipts and Form 12BB.