Compute your exact HRA exemption under Section 10(13A). All 3 conditions compared. Metro vs non-metro handled correctly.
Enter your salary and rent details to compute your HRA exemption.
| Condition | Amount (Rs./month) | Min? |
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Section 10(13A) requires computing all three conditions and taking the minimum. This calculator shows all three values clearly.
Metro cities use 50% of Basic+DA; all others use 40%. This makes a significant difference to your exemption amount.
See exactly how much HRA is exempt vs taxable so you can plan rent payments to maximise your Section 10(13A) benefit.
House Rent Allowance (HRA) is one of the most valuable tax-saving components for salaried employees. Under Section 10(13A), HRA is exempt to the extent of the least of three conditions.
The least of these three is exempt. The balance is fully taxable.
Central Govt employees receive HRA based on city classification (X/Y/Z). Since DA crossed 50%, the enhanced rates apply: X cities 27%, Y cities 18%, Z cities 9% of Basic Pay. The exemption computation uses the actual HRA received — not the percentage.
If annual HRA exceeds Rs.1 lakh, you must submit your landlord's PAN to your employer. Rent receipts should be obtained monthly and submitted to the DDO before financial year end. A formal rental agreement is strongly recommended.
No. If you are allotted government accommodation, you are not eligible for HRA. The accommodation cost is deducted as License Fee. HRA is only available to employees paying private rent.
No. HRA exemption is the minimum of the three conditions. The excess over the minimum is fully taxable. Use this calculator to find the optimal rent amount to maximise exemption.
Yes, with caveats. The house must be owned by your parents. Rent must be genuine and your parents must declare it as rental income in their ITR. A signed rental agreement is strongly advised. PAN must be submitted if annual rent exceeds Rs.1 lakh.