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See the least-of-three breakdown, your taxable HRA, and exact tax saved at your marginal rate. Pure browser math — no signup.
Numbers update live as you type.
The 'Basic' line on your salary slip — usually 40-50% of CTC.
The HRA component your employer pays you (annual).
Rent you actually pay your landlord. Set 0 if you don't pay rent.
Metro = Mumbai, Delhi NCR, Kolkata, Chennai. Cap is 50% (metro) / 40% (non-metro) of basic.
Used only for the tax-savings preview. 30% is the default for most salaried employees in the old regime.
HRA exemption (Section 10(13A))
₹2,40,000 / year
Tax saved at 30% marginal rate: ₹72,000 / year
If you stop claiming HRA properly, you'd lose ₹72,000/year in tax savings.
Section 10(13A) gives you the smallest of these three. The winning row is highlighted.
Actual HRA received
APPLIEDHRA component in your salary
Annual rent paid − 10% of basic
max(0, rent×12 − 0.1×basic) = max(0, 3,00,000 − 60,000)
50% of basic (metro)
50% × 6,00,000
The actual-HRA cap stops you exempting more than you receive. The rent-minus-10%-of-basic floor ensures you have real rent expense beyond a nominal share of basic. The 50%/40%-of-basic ceiling caps the subsidy relative to your basic pay, preventing inflated HRA being used as a tax shield. The smallest is what the law actually exempts.
Estimates only. HRA exemption is available in the OLD regime only — the new regime offers a flat ₹75,000 standard deduction instead. Rules re-verified within 24 hours of every Union Budget. Edge cases (rent paid to a relative, ownership of the rented property, multiple employers) should be confirmed with a chartered accountant.
Type your annual basic salary and the annual HRA component from your salary slip. Both come from your CTC structure — your HR or salary slip will list them separately.
Type the rent you actually pay your landlord each month. If you don't pay rent (own home, family property, employer-provided housing), set it to 0 — your exemption will be zero.
Metro = Mumbai, Delhi NCR, Kolkata, Chennai. Everywhere else (Bengaluru, Hyderabad, Pune, Ahmedabad, etc.) is non-metro. The cap is 50% of basic for metros, 40% for non-metros.
The right panel shows all three components of the Section 10(13A) least-of-three rule. The smallest is your exemption. The tax-savings preview uses your marginal rate slider.
Salaried employees who (a) receive an HRA component as part of their salary, (b) actually pay rent for residential accommodation, and (c) opt for the OLD tax regime can claim HRA exemption under Section 10(13A). Self-employed people cannot claim HRA but may claim a similar deduction under Section 80GG. The new tax regime does not allow HRA exemption — it offers a flat ₹75,000 standard deduction instead.
You cannot claim HRA exemption without genuine rent payment. However, you can pay rent to your parents — provided (a) the property is owned by them, (b) you transfer rent to their bank account each month, (c) they declare this rent as income on their tax return, and (d) the arrangement is not a sham. If you live in your own home or rent-free accommodation, your entire HRA is taxable.
Yes. To claim HRA exemption from your employer through monthly TDS, you must submit rent receipts (typically quarterly). If annual rent exceeds ₹1,00,000, you also need the landlord's PAN. Without these, your employer will deduct full tax on HRA — though you can still claim the exemption while filing your ITR if you have evidence (rent agreement, bank transfers, receipts).
For annual rent above ₹1,00,000, the landlord's PAN is required by the employer. If they refuse or don't have one, ask for a written declaration in Form 60 stating they don't hold a PAN, along with their address. Some employers will still allow the exemption with this declaration; others won't and you'll have to claim it directly while filing your ITR with rent receipts and proof of bank transfers.
Yes — they are independent benefits. You can claim HRA for the rented place you live in AND home loan interest (up to ₹2,00,000 under Section 24(b)) on a self-occupied or let-out property elsewhere. A common scenario: you rent in Bengaluru for work but own a home in your hometown that your family lives in. Both deductions apply, in the old regime only.
For HRA purposes, the Income Tax Act defines metros narrowly as Mumbai, Delhi (including the NCR — Gurugram, Noida, Faridabad, Ghaziabad), Kolkata, and Chennai. Bengaluru, Hyderabad, Pune, Ahmedabad, etc. are non-metros for HRA, even though they're Tier-1 cities by every other measure. The cap is 50% of basic in metros vs 40% in non-metros — a ~20% difference in the upper limit.
We build custom HRMS, payroll, and intranet systems for businesses across India. The same Section 10(13A) engine that powers this calculator can run your monthly HRA exemption declarations across pay-grades, locations, and tax regimes.
Talk to our HR-tech teamWe've built tools like this for HR teams across India — embed it in your intranet, hook it into your payroll, or get a private branded version with your company's salary structure pre-loaded.