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Tools / House rent allowance HRA tax exemption calculator

House rent allowance HRA tax exemption calculator

Indian House Rent Allowance (HRA) tax exemption calculator. Applies Section 10(13A) Rule 2A statutory limits across actual rent paid, basic salary percentages, and metro city classifications.

Runs entirely in your browser

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About this tool

House Rent Allowance (HRA) is a component of many Indian salaries, and part of it can be exempt from income tax under Section 10(13A). The exempt amount is not simply the HRA you receive — it is the least of three statutory figures — which is why people routinely miscalculate it. This calculator applies the Rule 2A limits across your actual rent paid, your basic salary, and whether you live in a metro or non-metro city.

The metro/non-metro distinction matters because the percentage-of-salary limit differs between them, and the “rent minus 10% of basic” term is what often decides the exemption. Getting all three components right gives the correct exempt figure and the taxable remainder, which affects your overall tax.

It runs in your browser, so your salary details are not uploaded. Rules can change, so treat the result as an estimate for planning and confirm against current tax guidance for filing.

Frequently asked questions

How is the HRA exemption calculated?
Under Section 10(13A), it is the least of three amounts: the actual HRA received, rent paid minus 10% of basic salary, and a percentage of basic salary that depends on whether you live in a metro. The calculator applies all three.
Why does living in a metro city matter?
The percentage-of-salary limit is higher for metro cities than non-metro ones, so the classification changes the exempt amount.
Is all of my HRA tax-free?
Usually not. Only the least of the three statutory figures is exempt; the rest is taxable. The calculator shows both parts.
Are my details private?
Yes. The calculation runs in your browser, so nothing you enter is uploaded.

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