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Calculate your HRA exemption under Section 10(13A).
Indicative result. Final figures may differ based on specific facts.
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The exact formula, statutory references and edge-cases used to compute your result. Reviewed by CA Ankita Jainik Soni.
Exemption is the lowest of: (1) HRA actually received from employer, (2) 50% of basic+DA (metro) or 40% (non-metro), (3) rent paid minus 10% of basic+DA. The minimum of these three is fully tax-exempt.
Metro cities: Delhi, Mumbai, Kolkata, Chennai — 50% of basic+DA ceiling. All other cities, including Hyderabad, Bengaluru, Pune, Ahmedabad — 40% of basic+DA ceiling. Classification is based on the place of employment, not residence.
If aggregate annual rent exceeds ₹1,00,000, the employee must report the landlord's PAN in Form 12BB. Non-availability of landlord PAN limits HRA exemption to ₹60,000 per year (₹5,000 per month) for tax purposes.
If the employee owns the accommodation and does not pay rent, HRA received is fully taxable — no exemption under Section 10(13A) applies. HRA can be claimed by a salaried member of the family in a different city of employment.
HRA exemption under Section 10(13A) is independent of Section 24(b) home loan interest deduction. A person living in a rented house in one city and owning a house in another can claim both benefits simultaneously.
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Last updated: 21 June 2026 · Last reviewed by CA Ankita Jainik Soni · Indicative results only