Tax
HRA Calculator
Computes the tax-exempt portion of House Rent Allowance under Section 10(13A).
Your details
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Exempt HRA
₹2,40,000
Taxable HRA
₹0
Your exemption is capped by 'rent minus 10% of salary' at ₹2,40,000.
Total₹2,40,000
- Exempt (tax-free)₹2,40,000
- Taxable₹0
How this is calculated
Exemption = minimum of: (a) actual HRA received, (b) rent paid − 10% of (basic + DA), (c) 50% of (basic+DA) for metro / 40% for non-metro.
Frequently asked questions
What counts as a metro city for HRA?
Delhi, Mumbai, Kolkata, and Chennai are treated as metro cities (50% cap); all other cities use the 40% cap.
Can I claim HRA and home loan interest together?
Yes, if you rent in one city while owning a home elsewhere (or the home isn't ready for possession) — both can be claimed under the Old Regime.
What if I don't have rent receipts?
You generally need rent receipts and, above ₹1 lakh/year, your landlord's PAN to claim HRA exemption.
What is Section 80GG for non-HRA earners?
Self-employed individuals or salaried employees without HRA in their salary can claim a separate, smaller deduction under Section 80GG instead.