HRA Exemption Calculator
Calculate your HRA tax exemption under Section 10(13A) — minimum of 3 limits
functions HRA Exemption Formula (Sec 10(13A))
Exemption = MINIMUM of:
(i) HRA received from employer
(ii) Actual rent paid − 10% of Basic
(iii) 50% of Basic (metro) or 40% of Basic (non-metro)
| Limit | Amount | Status |
|---|---|---|
| (i) HRA Received | — | — |
| (ii) Rent − 10% of Basic | — | — |
| (iii) 50% of Basic | — | — |
| HRA Exemption (Minimum) | — | ✓ Applied |
What is HRA Exemption?
HRA (House Rent Allowance) is a salary component that can be partially or fully tax-exempt under Section 10(13A) of the Income Tax Act. The exemption is the minimum of three limits: actual HRA received, rent paid minus 10% of Basic salary, and 50% of Basic (metro) or 40% of Basic (non-metro).
This exemption is only available under the Old Tax Regime. Under the New Tax Regime, no HRA exemption is allowed. If you live in your own home or don't pay rent, the entire HRA is taxable. Always submit rent receipts to your employer for TDS deduction benefit.
Frequently Asked Questions
HRA exemption under Section 10(13A) explained