HRA Exemption Calculator
Calculate your House Rent Allowance (HRA) exemption for income tax purposes.
HRA Exemption Results
Your HRA Exemption (Monthly)
₹0
Annual Exemption: ₹0
Exemption Calculation
As per Section 10(13A) of the Income Tax Act, HRA exemption is the minimum of the following three amounts:
| Criteria | Calculation | Amount |
|---|---|---|
| Actual HRA Received | ₹12,000 per month | ₹12,000 |
| Rent paid exceeding 10% of Basic + DA | ₹15,000 - 10% of ₹30,000 = ₹12,000 | ₹12,000 |
| 50% or 40% of Basic + DA | 50% of ₹30,000 = ₹15,000 | ₹15,000 |
| Minimum of the above | Minimum of the three amounts | ₹12,000 |
Visualization
HRA Exemption Comparison
Taxable HRA
| Total HRA Received (Monthly) | ₹12,000 |
| HRA Exemption (Monthly) | ₹12,000 |
| Taxable HRA (Monthly) | ₹0 |
| Taxable HRA (Annual) | ₹0 |
Note: The taxable portion of your HRA will be added to your total taxable income and taxed according to your income tax slab.
About HRA Exemption
House Rent Allowance (HRA) is a component of salary provided by employers to employees to meet their rental expenses. Under Section 10(13A) of the Income Tax Act, employees can claim tax exemption on HRA.
HRA Exemption Formula:
The exemption is the minimum of the following three amounts:
- Actual HRA received from the employer
- Rent paid minus 10% of (Basic Salary + Dearness Allowance)
- 50% of (Basic Salary + DA) for metro cities, or 40% for non-metro cities
Important: To claim HRA exemption, you must actually pay rent. If you live in your own house or don't pay rent, you cannot claim HRA exemption.
Documents Required for HRA Claim
- Rent receipts from your landlord
- Rent agreement or lease deed
- Landlord's PAN details (if rent exceeds ₹1 lakh per annum)
- Landlord's declaration (in some cases)
Metro Cities in India:
For HRA purposes, the following are considered metro cities:
- Delhi (including NCR)
- Mumbai (including Navi Mumbai and Thane)
- Kolkata
- Chennai
HRA Exemption for Self-Employed:
Self-employed individuals cannot claim HRA exemption. However, they can claim deduction for rent paid under Section 80GG, subject to certain conditions.