Section 10(13A)

HRA exemption calculator

Your exemption is the least of three figures, not whichever is most convenient. This shows all three and which one binds — the number that actually decides your exemption.

Basic salary + DA — for the year HRA received — for the year Rent paid — for the year Where you rent

The three limbs

The smallest of the three is your exemption. Anything above it is taxable salary.

What people get wrong

Salary means basic plus DA, not your CTC and not your gross. Using gross salary inflates the third limb and produces an exemption nobody will allow.

The metro list is four cities — Delhi, Mumbai, Kolkata and Chennai. Not Bengaluru, not Hyderabad, not Pune, whatever the rent there costs.

HRA is only available under the old regime. If you are on the new regime, this exemption does not apply at all — which is often the single biggest number in deciding between them.

If you pay more than ₹1,00,000 of rent in a year, you will need your landlord's PAN. Without it the exemption can be refused outright.

While you are here

Income tax calculator Old regime against new, with the rebate and marginal relief applied. Gratuity calculator What is owed on leaving, and how much of it is tax free.

When the sums stop being the hard part

We file it for you

A calculator tells you the number. Getting it onto the right form, with the right proofs, before the right date, is the part people ask us for.

Call us Email us