Contact
Home › HRA Calculator

HRA Calculator India 2026

Calculate House Rent Allowance exemption under Section 10(13A) — metro & non-metro

🏘️ Section 10(13A) 🏙️ Metro & Non-Metro 💰 Tax Savings

🏠 HRA Details

Metro: Mumbai, Delhi, Kolkata, Chennai (50% of basic). Others: 40%
HRA Exemption (Monthly)
₹0
HRA Received ₹0
Tax-Free HRA ₹0
Taxable HRA ₹0
Exemption = Min of:
① Actual HRA received
② 50% of Basic Salary
③ Rent - 10% of Basic

💡 Smart Insights

HRA Exemption Calculator — Section 10(13A)

House Rent Allowance (HRA) is one of the most significant tax-saving components of a salary. Under Section 10(13A), the HRA exemption is the minimum of three values: (1) Actual HRA received, (2) 50% of basic salary for metro cities or 40% for non-metro cities, and (3) Actual rent paid minus 10% of basic salary.

Metro Cities for HRA

For HRA purposes, metro cities are: Mumbai, Delhi, Kolkata, and Chennai. All other cities including Bangalore, Hyderabad, Pune, Ahmedabad are treated as non-metro (40% of basic).

HRA under New Tax Regime

HRA exemption is not available under the New Tax Regime (Section 115BAC). It is only available if you opt for the Old Tax Regime. This is one key reason many salaried employees with high rent prefer the old regime.