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Calculators / HRA Exemption

HRA Exemption Calculator

Find your tax-free HRA under Section 10(13A) — the least of the three limbs rule, covering metro and non-metro cities. Download a live-formula Excel model.

Your HRA details

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₹

Only DA forming part of retirement benefits counts. Most private sector employees have 0 DA.

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₹

Metro cities: Mumbai, Delhi, Chennai, Kolkata.

Exemption summary

HRA Exemption (tax-free)
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Taxable HRA
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HRA Received
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Section 10(13A) — The min-of-three rule: The HRA exemption is the lowest of (1) actual HRA received from employer, (2) rent paid minus 10% of Basic + DA, and (3) 50% of Basic + DA for metro cities (40% for non-metro). Any HRA above this exemption is fully taxable. You must actually be paying rent to claim the exemption.

The three HRA exemption limbs

# Rule Amount (₹) Binding?
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