HRA Tax Exemption Calculator (Section 10(13A))

Calculate your statutory House Rent Allowance (HRA) tax exemption and taxable salary component under Section 10(13A) of the Income Tax Act read with Rule 2A.

Statutory HRA Exemption Formula

Exemption is the lowest of: (1) Actual HRA received; (2) Rent paid minus 10% of salary; (3) 50% of salary for metro cities (Mumbai, Delhi, Kolkata, Chennai) or 40% for non-metro cities.

Worked Example: ₹50k Basic + ₹20k HRA in Delhi

Basic = ₹6,00,000/yr, HRA = ₹2,40,000/yr, Rent = ₹18,000/mo (₹2,16,000/yr). Rent - 10% Basic = ₹1,56,000. 50% Metro Basic = ₹3,00,000. Exempt HRA = ₹1,56,000. Taxable HRA = ₹84,000.

Official Reference & Reviewer

Governing Law: Income Tax Act, 1961 Section 10(13A) & Rule 2A.
Reviewed by: FilingBy CA Tax Advisory Desk. Last updated: August 2026.