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Calculate your HRA exemption under Section 10(13A).
We'll instantly compare both tax regimes and show which saves you more.
Indicative result — final figures may differ based on specific facts.
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Indicative results — final figures may differ based on specific facts and recent amendments. Contact us for a tailored review.
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Step by step
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Detailed methodology
The exact formula, statutory references and edge-cases used to compute your result. Click any card to see the relevant sub-section of the Income Tax Act, 1961.
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.
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Want the math? See Detailed methodology further down this page.
What we assume
The minimum-of-three rule and what counts as 'rent paid'.
Metro vs non-metro percentages and what counts as 'basic salary'.
How HRA interacts with Section 24(b) and landlord PAN rules.
Heads up. For situations involving international income, business income, or capital gains, always cross-check with a qualified Chartered Accountant before acting on these numbers.
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.
Every situation has nuances this calculator can't model. Schedule a 15-minute call and we'll walk you through what the numbers mean for your case.
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