Intelliob
All free tools

HRA Exemption Calculator

Free tool · No signup

Calculate the exempt House Rent Allowance under Section 10(13A) from salary, HRA received, rent paid, and city type. Free and instant.

Metro cities include Delhi, Mumbai, Kolkata, and Chennai (eligible for 50% of Basic as exemption base). All other cities are classified as Non-Metro (eligible for 40% of Basic).

HRA Calculation

Tax-Exempt is the MINIMUM of the following three rules:
1. HRA Received20,000Actual allowance paid by employer
2. Rent Paid - 10% of Basic10,00015,000 - 10% of ₹50,000 (₹5,000)
3. 50% of Basic25,000Based on city location (Metro)
Exempt HRA (Tax-Free)
0
Taxable HRA
0
Calculated under Section 10(13A) of Income Tax Act.

Frequently asked questions

How is HRA exemption calculated?
It is the least of: actual HRA received, rent paid minus 10% of salary, and 50% (metro) or 40% (non-metro) of salary.

From the Intelliob suite

Need more than a calculator? Meet PayCare

HRMS & Payroll

Explore PayCare