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Section 10(13A) HRA Tool

Calculate Your HRA Exemption Instantly

Estimate your exempt House Rent Allowance, taxable HRA and the three exemption limits using your salary, rent, HRA and city details.

HRA Calculator

Enter all figures for the same monthly or annual period.

Only Delhi, Mumbai, Kolkata and Chennai qualify for the 50% limit.
Include DA only when it forms part of retirement benefits.
Include commission calculated as a fixed percentage of turnover.
Used to convert monthly amounts into the claim period.

What Is an HRA Calculator?

An HRA calculator estimates how much of the House Rent Allowance received from an employer may be exempt from income tax. It also shows the portion of HRA that may remain taxable.

The calculation is useful for salaried employees who receive HRA as part of their salary and pay rent for residential accommodation. The exemption is calculated under Section 10(13A), subject to the applicable income-tax rules and the employee's chosen tax regime.

Instant Calculation

Get an immediate estimate without manually comparing all three HRA exemption limits.

Metro Adjustment

The tool automatically applies the 50% or 40% salary limit based on the rented house location.

Private and Accessible

The calculation runs inside your browser, and no salary details are submitted to a database by this page.

How Is HRA Exemption Calculated?

The exempt amount is normally the lowest of the following three values:

  1. The actual HRA received from the employer.
  2. Actual rent paid minus 10% of eligible salary.
  3. 50% of eligible salary when the rented house is in Delhi, Mumbai, Kolkata or Chennai, or 40% when it is in another city.

For this calculation, eligible salary generally includes basic salary, dearness allowance when it forms part of retirement benefits, and turnover-based commission where applicable.

HRA Calculation Example

Calculation item Monthly value Annual value
Basic salary ₹50,000 ₹6,00,000
HRA received ₹20,000 ₹2,40,000
Rent paid ₹18,000 ₹2,16,000
Rent minus 10% of salary ₹13,000 ₹1,56,000
40% of salary for a non-metro city ₹20,000 ₹2,40,000
Eligible HRA exemption ₹13,000 ₹1,56,000

How to Use This HRA Calculator

  1. Select whether your figures are monthly or annual.
  2. Enter your basic salary and the HRA received.
  3. Enter the rent paid for the residential accommodation.
  4. Select the location of the rented house.
  5. Add eligible DA and turnover-based commission, if applicable.
  6. Select the number of eligible months for monthly calculations.
  7. Choose an estimated tax rate to view an approximate tax saving.
  8. Click the Calculate HRA Exemption button.

Important Documents for an HRA Claim

Your employer or the Income Tax Department may require supporting evidence for the exemption. Depending on your circumstances, you should maintain:

  • Rent receipts covering the relevant rental period.
  • A valid rent agreement with the landlord.
  • Proof of rent payments, especially for significant payments.
  • The landlord's PAN where required under applicable rules.
  • Salary slips or Form 16 showing the HRA received.
Disclaimer: This calculator provides an estimate for general informational purposes. It does not constitute tax, legal or financial advice. Actual eligibility can depend on employment terms, supporting documents, changes in residence, salary revisions, tax regime and current income-tax rules.

Frequently Asked Questions

Common questions about HRA exemption and taxable HRA.

House Rent Allowance is a salary component that an employer may provide to help an employee meet residential rental expenses. A qualifying portion may be exempt under Section 10(13A) when the applicable conditions are met.

For the HRA exemption calculation, Delhi, Mumbai, Kolkata and Chennai receive the 50% salary limit. Other locations generally use the 40% salary limit.

No. HRA exemption is linked to rent actually paid for residential accommodation. When no rent is paid, the HRA received is generally taxable.

HRA exemption under Section 10(13A) is generally not available to an employee who chooses the new tax regime. Check the rules applicable to the relevant financial year.

A genuine rental arrangement with parents may qualify when rent is actually paid and properly documented. The rental income may need to be reported by the parent receiving it.

It may be possible when the conditions for both claims are independently satisfied, such as owning a property while genuinely renting accommodation elsewhere. The facts and supporting documents should justify both claims.

The rent-minus-10%-of-salary amount becomes zero or negative. Because the exemption cannot be negative, this calculator treats it as zero.

No database storage is included in this file. All entered figures are calculated locally in the visitor's browser using JavaScript.