HRA Exemption Calculator

An HRA calculator finds the tax-exempt portion of your House Rent Allowance under Section 10(13A). The exemption is the least of three amounts: actual HRA received, rent paid minus 10% of basic, or 50% of basic in a metro (40% non-metro).

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Exempt HRA

How is HRA Exemption calculated?

Exempt HRA = minimum of (actual HRA, rent − 10% of basic, 50%/40% of basic). Only the old tax regime allows the HRA exemption.

Frequently asked questions

How is HRA exemption calculated?
Take the least of: the HRA actually received, rent paid minus 10% of basic salary, and 50% of basic for metro cities (40% for non-metro). That least amount is exempt from tax.
Can I claim HRA under the new tax regime?
No. The HRA exemption is only available under the old regime. If you claim HRA, compare both regimes — the deduction may make the old regime cheaper for you.