Calculate exempt HRA and taxable HRA under Rule 2A (Section 10(13A)) using salary, rent, and city type.
Salary for HRA is calculated as Basic + DA (simplified).
Enter 0 if DA isn’t part of your salary.
Exempt HRA (Monthly)
₹0
Annual: ₹0
Taxable HRA (Monthly)
₹0
Annual: ₹0
Exempt HRA is the lowest of A, B, and C.
HRA (House Rent Allowance) exemption is calculated using Rule 2A. The exempt amount is the lowest of these three monthly values:
This calculator uses a simplified salary definition (Basic + DA). If your case involves commission or special salary components, verify with your Form 16 / payroll policy.
Exempt HRA is the lowest of: (1) actual HRA received, (2) rent paid minus 10% of salary (basic + DA), and (3) 50% of salary for metro or 40% for non-metro (Rule 2A).
Metro cities are Delhi, Mumbai, Chennai, and Kolkata. All other cities are treated as non-metro for the 50%/40% salary limit.
No. One of the limits is the actual HRA received, so exempt HRA can never exceed the HRA you receive.
HRA exemption is generally available under the Old Regime. Under the New Regime, most exemptions and deductions are not allowed. Check the latest rules for your FY.