HRA Exemption

Calculate how much of your House Rent Allowance is exempt from Income Tax. (Note: HRA Exemption is only available under the Old Tax Regime).

Basic Salary + DA (Annually)

Exclude other allowances. Just Basic + Dearness Allowance.

HRA Received (Annually)

Actual Rent Paid (Annually)

Are you living in a Metro City?

Yes (Metro)No (Non-Metro)

Metro = Delhi, Mumbai, Kolkata, Chennai (Allows 50% basic). Every other city is Non-Metro (40%).

Exempted HRA Amount

₹1,30,000

Condition Met: Least is Rent Paid - 10% of Basic Salary

Taxable HRA Amount

₹70,000

This portion of HRA will be added to your taxable income.

Income Tax Act Section 10(13A)

Exemption is the least of:

Important Notes for Tax Payers

HRA exemption can only be claimed if you opt for the Old Tax Regime. Under the New Tax Regime, HRA is entirely taxable.
If rent paid exceeds ₹1,00,000 annually, you must provide your landlord's PAN.
If you own a house in the same city where you reside and work, you generally cannot claim HRA.

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