Income Tax Exemption Tool
HRA Exemption Calculator: Section 10(13A)
Calculate your exact House Rent Allowance (HRA) tax exemption under Rule 2A of Income Tax Rules. Compare the 3 statutory criteria to find your tax-free HRA and taxable HRA balance.
Salary & Rent Paid Information
Section 10(13A) • Rule 2A
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Sum of annual Basic Salary + Dearness Allowance.
₹
₹
e.g. ₹18,000/month × 12 = ₹2,16,000/year.
Metro: Delhi, Mumbai, Kolkata, Chennai. All other cities are Non-Metro.
HRA Tax Exemption Result
Tax-Exempt HRA (Under Sec 10(13A))
₹1,56,000
Taxable HRA (Added to Income):
₹84,000
Comparison of 3 Statutory Conditions:
1. Actual HRA Received: ₹2,40,000
2. Rent Paid − 10% of Basic: ₹1,56,000 (Lowest ✓)
3. 50% / 40% of Basic Salary: ₹3,00,000
2. Rent Paid − 10% of Basic: ₹1,56,000 (Lowest ✓)
3. 50% / 40% of Basic Salary: ₹3,00,000
The lowest of the three conditions is granted as full tax exemption under the Old Tax Regime.
HRA Exemption Formula (Rule 2A)
Under Section 10(13A) of the Income Tax Act, HRA exemption is calculated as the minimum of the following three amounts:
1. Actual HRA received from employer.
2. Actual rent paid minus 10% of (Basic Salary + DA).
3. 50% of (Basic + DA) for residents of Mumbai, Delhi, Kolkata, Chennai; or 40% for any other Indian city.
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