Section 10(13A) - Income Tax Act
HRA Exemption Calculator
Calculate your House Rent Allowance tax exemption with metro/non-metro rates. Save up to ₹60,000 in taxes annually with proper HRA claims.
Your Salary & Rent Details
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₹
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City Type
HRA Exemption Calculation
Your HRA Exemption (Annual)
₹0
₹0 per month
Exemption Breakdown (Annual)
Actual HRA ReceivedMinimum
₹0
₹0/month
Rent Paid - 10% of BasicMinimum
₹0
₹0/month
50% of Basic Salary (Metro)Minimum
₹0
₹0/month
How it's calculated: The minimum of the three amounts above is your HRA exemption as per Section 10(13A) of Income Tax Act.
Estimated Tax Savings
If you're in 30% tax bracket
₹0
per year
If you're in 20% tax bracket
₹0
per year
Calculation: Exemption × Tax Rate × 1.04 (including 4% cess)
Tax bracket depends on your total annual income
Rent Receipt Requirement
No Rent Receipts Required
Your annual rent (₹0) is below ₹1,00,000. You can claim HRA exemption with a self-declaration.
Important HRA Rules & Conditions
Who Can Claim?
Salaried employees receiving HRA
Must be living in rented accommodation
Cannot own house in same city
Cannot pay rent to spouse or children
Metro Cities
These 4 cities are classified as metro for 50% HRA exemption:
Delhi
Mumbai
Chennai
Kolkata
All other cities get 40% exemption limit
Old vs New Tax Regime
Old Regime: HRA exemption available
New Regime: HRA exemption NOT available
If you choose new tax regime, you cannot claim HRA exemption even if you receive HRA and pay rent.
Documentation
Rent receipts (if rent > ₹1L/year)
Landlord's PAN (if rent > ₹1L/year)
Rental agreement (recommended)
Self-declaration (if rent ≤ ₹1L/year)
Automate HRA Processing for Your Team
Our HRMS automatically calculates HRA exemption for each employee, validates rent receipts, checks landlord PAN, and generates Form 16 with correct HRA treatment.