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HRA Calculator — House Rent Allowance Tax Exemption

Calculate HRA exemption under Section 10(13A). Find out how much House Rent Allowance is tax-exempt based on your salary and rent paid.

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By SwiftCalcTools Editorial Team · Formula verified

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How to Use HRA Calculator

  1. 1Enter the required values in the input fields above.
  2. 2Click the Calculate button or results update instantly as you type.
  3. 3View your results in the output panel below the inputs.
  4. 4Adjust any values to recalculate instantly.

Frequently Asked Questions

House Rent Allowance (HRA) exemption allows salaried employees to reduce taxable income by the amount of rent they pay, subject to certain limits. The exemption is calculated as the minimum of three conditions — actual HRA, percentage of basic salary, and excess of rent over 10% of basic.
No. HRA exemption under Section 10(13A) is only available under the Old Tax Regime. If you opt for the New Tax Regime (default since FY2023-24), you cannot claim HRA. For this reason, employees paying high rent often find the Old Regime more beneficial.
You need rent receipts from your landlord (for each month). If annual rent exceeds ₹1,00,000 (₹8,333/month), you must also submit the landlord's PAN card. Some employers require a rental agreement. HRA cannot be claimed on rent paid to a spouse.
Yes, in certain cases. If you own a house in one city but live on rent in another city for work, you can claim both HRA exemption (for rent paid) and home loan interest deduction (under Section 24b, up to ₹2L for self-occupied). Both must be in different cities.
If you live in your own house, you cannot claim HRA. If you pay rent to parents (and they declare it as income), you can claim HRA. The arrangement must be genuine — rent receipts and bank transfers are advisable. You cannot claim rent paid to spouse.
The city classification for HRA: 50% of basic salary applies to four metro cities — Delhi, Mumbai, Kolkata, and Chennai. 40% applies to all other cities and towns. This percentage determines the maximum HRA exemption under condition 2 of the HRA calculation.