Section 10(13A) · Income Tax Act
HRA Exemption Calculator
Find out how much of your House Rent Allowance is tax-exempt. Calculated using the least-of-three rule per the Income Tax Act.
Enter Your Details
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Include Dearness Allowance if applicable
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HRA component from your salary slip
₹
Rent receipts required if >₹1L/year
Metro: Mumbai, Delhi, Chennai, Kolkata
Monthly HRA Exemption
₹13,000
65% of HRA received is tax-free
Exempt: ₹13,000/moTaxable: ₹7,000/mo
Least-of-Three Breakdown
① Actual HRA received₹20,000
② 50% of Basic + DA₹25,000
③ Rent paid − 10% of Basic₹13,000
✓ Exemption (least of above)₹13,000
Annual Tax Saving
₹1,56,000
Exemption × 12 months
📋 Key Rules to Remember
Rent Receipts
Required if annual rent exceeds ₹1,00,000. Keep originals safe.
Landlord PAN
Mandatory if annual rent is above ₹1,00,000 (₹8,333/month).
Old Regime Only
HRA exemption is not available under the New Tax Regime.