About this tool
Calculate your HRA tax exemption under Section 10(13A) of the Income Tax Act. Enter basic salary, HRA received, rent paid, and city type.
HRA exemption rules
Exemption is minimum of: (1) Actual HRA received, (2) 50% of basic for metro / 40% for non-metro, (3) Rent paid minus 10% of basic salary.
Frequently asked questions
Which cities are metro for HRA?
Delhi, Mumbai, Kolkata, and Chennai are considered metro cities (50% of basic). All others are non-metro (40% of basic).