HRA Calculator - House Rent Allowance Exemption

Calculate your HRA exemption accurately with our easy-to-use calculator. Find out how much of your House Rent Allowance is tax-free and optimize your tax savings.

Note: This HRA calculator is under development and is intended for testing purposes only.

✓ Accurate Calculation

Based on latest Income Tax rules for HRA exemption under Section 10(13A)

✓ Metro & Non-Metro

Different calculation rules for metro (50%) and non-metro cities (40%)

✓ Detailed Breakdown

Step-by-step calculation showing all three conditions for HRA exemption

HRA Calculator

Enter your salary and rent details

Salary Details (Annual)

Rent Information

Quick Info:

  • • HRA exemption is calculated as the minimum of three amounts
  • • All salary amounts should be annual values
  • • Rent amount should be the total yearly rent paid
  • • The calculator will show you the exact exemption amount

Understanding HRA Exemption

What is HRA?

House Rent Allowance (HRA) is a component of salary provided by employers to meet the cost of renting a house. A portion of HRA can be claimed as tax exemption.

HRA Exemption Rules

  • • Actual HRA received from employer
  • • Rent paid minus 10% of salary
  • • 50% of salary (metro) or 40% (non-metro)
  • • Exemption is minimum of above three

Metro Cities

Delhi, Mumbai, Kolkata, and Chennai are considered metro cities for HRA calculation.

Calculate Your HRA Exemption

Enter your salary and rent details to find out your tax-free HRA amount

What you'll need:

  • • Your annual basic salary
  • • Annual Dearness Allowance (DA) if applicable
  • • Annual HRA received from employer
  • • Annual rent paid (total for 12 months)

How HRA Exemption is Calculated

The HRA exemption under Section 10(13A) of the Income Tax Act is calculated as the minimum of the following three amounts:

1. Actual HRA Received

The actual House Rent Allowance received from your employer as part of your salary structure.

2. Rent Paid - 10% of Salary

Actual rent paid minus 10% of your basic salary + DA + commission.

3. 50% or 40% of Salary

50% of salary for metro cities or 40% for non-metro cities.

Frequently Asked Questions

Q: What documents are required for HRA exemption?

A: You need rent receipts, rental agreement, and landlord's PAN (if annual rent exceeds ₹1 lakh).

Q: Can I claim HRA if I pay rent to my parents?

A: Yes, you can claim HRA if you pay rent to your parents, but they must show this as rental income in their tax returns.

Q: What if I don't receive HRA from my employer?

A: If you don't receive HRA but pay rent, you can claim deduction under Section 80GG (subject to conditions).

Q: Is the calculation different for salaried and self-employed?

A: HRA exemption under Section 10(13A) is only for salaried employees. Self-employed individuals cannot claim HRA exemption.

Important Disclaimer

  • • This calculator provides approximate HRA exemption calculations for general information purposes only.
  • • The calculations are based on the current income tax laws and may change with amendments.
  • • For accurate tax planning, please consult a qualified tax professional or chartered accountant.
  • • WoCo does not take responsibility for any discrepancies in calculations.
  • • Always verify calculations with official income tax department guidelines.