HRA Exemption Calculator
Find how much of your House Rent Allowance is tax-free under Section 10(13A). Enter your monthly basic, HRA and rent, pick metro or non-metro, and see your exempt and taxable HRA. No sign-in needed.
The Section 10(13A) HRA rule
Your exempt HRA is the lowest of: the actual HRA you receive; 50% of basic if you live in a metro (40% otherwise); and the rent you pay minus 10% of basic. Whatever is left of your HRA is added to taxable salary. HRA exemption applies only in the old regime.
Not sure of your basic or HRA? SlipSmart reads them off your payslip and tells you if claiming HRA makes the old regime cheaper for you.
Frequently asked questions
How is HRA exemption calculated?
Exempt HRA is the lowest of three amounts: (1) actual HRA received, (2) 50% of basic for metro cities (40% for non-metro), and (3) rent paid minus 10% of basic. The remainder of your HRA is taxable.
Which cities count as metro for HRA?
Only Delhi, Mumbai, Kolkata and Chennai are treated as metro (50% of basic). All other cities, including Bengaluru, Hyderabad and Pune, are non-metro (40% of basic) for HRA purposes.
Can I claim HRA in the new tax regime?
No. HRA exemption under Section 10(13A) is available only in the old tax regime. If you pay significant rent, that can be a reason the old regime saves you more — compare with our income tax calculator.
Do I need rent receipts to claim HRA?
Yes. Employers need rent receipts, and if annual rent exceeds ₹1,00,000 you must report the landlord's PAN. Keep receipts and the rent agreement as proof.