HRA Exemption Calculator (Section 10(13A))
Compute tax-exempt House Rent Allowance and taxable HRA components under Rule 2A of the Income Tax Rules for Metro and Non-Metro cities.
D BIZ HRA Exemption Calculator
Calculate tax exemption on House Rent Allowance (HRA) to reduce your taxable salary.
Salary & Rent Particulars
Exemption Breakdown
1. Actual HRA: ₹2,40,000
2. Rent - 10% Basic: ₹1,40,000
3. 40% of Basic: ₹2,40,000
Statutory Section 10(13A) Exemption Rule
As of September 30, 2026, HRA tax exemption under Section 10(13A) is available exclusively under the Old Tax Regime. The New Tax Regime under Section 115BAC does not allow HRA deductions, but compensates salaried taxpayers with higher slab thresholds and a ₹75,000 standard deduction.
For HRA calculation, 'Salary' strictly includes Basic Salary + Dearness Allowance (DA) forming part of retirement benefits. All other perks and allowances are excluded.
How to Use the HRA Exemption Calculator (Section 10(13A))
Input Basic Salary & DA
Enter your monthly Basic Salary plus Dearness Allowance.
Specify HRA & Rent Paid
Enter monthly HRA received on your payslip and the actual monthly rent paid to your landlord.
Select City Classification
Choose Metro (Mumbai, Delhi, Kolkata, Chennai) or Non-Metro (all other locations).
Review Exemption
View the exact tax-free HRA allowance to claim on your Form 16.
Key Highlights & Capabilities
Frequently Asked Questions (FAQs)
Can I claim HRA exemption under the New Tax Regime?
No. HRA exemption under Section 10(13A) is not available under the New Tax Regime. To claim HRA tax benefits, you must opt for the Old Tax Regime.
Is landlord PAN mandatory to claim HRA tax exemption?
Yes, as per CBDT circulars, if annual rent paid by the employee exceeds ₹1,00,000 (i.e. more than ₹8,333 per month), it is mandatory to furnish the landlord's PAN to your employer.
Which cities qualify for the 50% metro salary limit?
Only four metropolitan cities qualify for the 50% salary threshold: New Delhi, Mumbai, Kolkata, and Chennai. For all other cities in India (including Bangalore, Hyderabad, Pune, Kochi, and Trivandrum), the limit is 40% of salary.
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