HRA Exemption Calculator

Enter your salary, HRA received and rent paid to see your tax-exempt House Rent Allowance under section 10(13A) — the least of the three statutory limits — and your taxable HRA.

Exempt HRA
₹1,80,000
Least of the three
Actual HRA received₹3,00,000
50% of basic + DA₹3,00,000
Rent paid − 10% of basic + DA₹1,80,000
Taxable HRA₹1,20,000

Metro = Delhi / Mumbai / Kolkata / Chennai for the 50% test; verify your city. HRA exemption applies under the old tax regime only. Not tax advice.

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Frequently asked

Which cities count as metro for HRA?

For the HRA exemption, only Delhi, Mumbai, Kolkata and Chennai are treated as metro cities, where the 50% limit applies. Every other city, including Bengaluru, Hyderabad and Pune, uses the 40% limit. Verify your city before you claim.

Can I claim HRA if I own a house?

Yes. You can claim HRA for rent you actually pay on the home you live in, even if you own another house, as long as you are genuinely paying rent and not living in your own property in the same city. Home-loan interest and HRA can sometimes both be claimed depending on the situation.

Do I need rent receipts to claim HRA?

Employers usually require rent receipts, and if annual rent exceeds ₹1,00,000 you must also provide the landlord’s PAN. Keep the rent agreement and payment proof for your records.

Is HRA exemption available in the new tax regime?

No. The HRA exemption under section 10(13A) is available only under the old tax regime. If you opt for the new regime, HRA is fully taxable.

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OnGravy computes HRA exemption, deducts TDS at the right rate and generates Form 16 for every employee.

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