Calculate your HRA exemption under Section 10(13A). The tax-free HRA is the minimum of 3 factors — actual HRA, rent minus 10% basic, and 50%/40% of basic. Old regime only.
Section 10(13A)Metro vs Non-Metro3-Factor MinimumOld Regime Only
🏠 HRA Exemption Calculator — Section 10(13A)
Salary Details
Basic Salary (₹/yr) from salary slip
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HRA Received (₹/yr) from salary slip / Form 16
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Rent Paid (₹/yr) actual rent you pay to landlord
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City Type metro cities: Mumbai, Delhi, Kolkata, Chennai
Tax Slab (for Tax Savings Estimate)
Your Tax Slab
HRA Exemption (Tax-Free)
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The 3 Factors — Minimum is Your Exemption
HRA Received
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Tax-Free Amount
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Taxable HRA
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Tax Saved
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HRA Income Tax Breakup
HRA Exemption — FAQs
How is HRA exemption calculated?+
HRA exemption = minimum of: (1) Actual HRA received from employer, (2) Rent paid minus 10% of basic salary, (3) 50% of basic salary if metro city / 40% if non-metro. Only the lowest of these three amounts is exempt from tax. Any HRA received above this minimum is taxable as salary income.
Which are metro cities for HRA?+
Only 4 cities are classified as "metro" for HRA purposes: Mumbai, Delhi (NCR), Kolkata, and Chennai. If you live in Bangalore, Hyderabad, Pune, Ahmedabad or any other city, you are non-metro and the 40% basic rule applies (not 50%). This significantly affects your HRA exemption.
Can I claim HRA if I pay rent to parents?+
Yes, you can pay rent to parents and claim HRA exemption — provided: (1) parents actually own the house, (2) rent is reasonable (not inflated), (3) rent receipt and PAN of parent is available (PAN required if rent > ₹1L/yr), and (4) parents declare this as rental income. You cannot pay rent to a spouse and claim HRA.
Is HRA available in the new tax regime?+
No. HRA exemption under Section 10(13A) is not available under the new tax regime (FY 2026-27 onwards). If you switch to new regime, all HRA received becomes fully taxable. This is one of the major reasons the old regime may be better for employees in high-rent metro cities.
What is the rent receipt requirement for HRA?+
If annual rent exceeds ₹1 lakh (₹8,333/month), you must provide the landlord's PAN to your employer. Rent receipts (stamped) are required for claiming HRA. If rent is below ₹1L/yr, PAN is not required but rent receipts are still best practice. Your employer may ask for these during investment declaration period (Jan–Feb).
What if I don't receive HRA but pay rent?+
If your employer doesn't pay HRA as part of your salary, or if you're self-employed, you can still claim rent-related tax relief under Section 80GG, capped at the lowest of: ₹5,000/month, 25% of total income, or rent paid minus 10% of total income. It's less generous than HRA exemption but still meaningfully reduces taxable income for renters without an HRA component.
Can I claim HRA and a home loan deduction at the same time?+
Yes, provided the two properties are different — for example, you rent a home in the city where you work while owning a house (perhaps under construction, rented out, or occupied by parents) in another city. You cannot claim HRA exemption for rent paid on the same property you also claim home loan interest deduction on, as that would defeat the purpose of both provisions.
HRA Calculator India 2026 — Understanding Section 10(13A)
House Rent Allowance (HRA) is a common salary component that's partially tax-exempt under Section 10(13A), but only for taxpayers under the old tax regime who actually pay rent. The exemption isn't automatic — it's calculated as the smallest of three specific amounts, which often surprises people who assume their entire HRA is tax-free.
Worked Example: ₹6L Basic, ₹2.4L HRA, ₹1.8L Rent (Metro)
For a metro-city employee with ₹6,00,000 annual basic salary, ₹2,40,000 HRA received, and ₹1,80,000 actual rent paid, the three factors work out to: (1) Actual HRA received = ₹2,40,000, (2) Rent minus 10% of basic = ₹1,80,000 − ₹60,000 = ₹1,20,000, (3) 50% of basic (metro) = ₹3,00,000. The exemption is the minimum of these three: ₹1,20,000 — meaning ₹1,20,000 of the ₹2,40,000 HRA received is still taxable, even though rent is being paid in full.
Metro vs Non-Metro Makes a Real Difference
City Classification
Basic Salary %
Cities
Metro
50% of basic
Mumbai, Delhi (NCR), Kolkata, Chennai
Non-Metro
40% of basic
Bangalore, Hyderabad, Pune, Ahmedabad, and all others
This classification is frequently misunderstood — many assume Bangalore or Hyderabad qualify as metro given their size and cost of living, but for HRA purposes only the four cities above get the higher 50% factor. Using the correct percentage for your actual city matters, since it directly affects which of the three factors ends up being the binding (lowest) constraint.