HRA Exemption Calculator - Section 10(13A)
Calculate your House Rent Allowance exemption under Section 10(13A) of the Income Tax Act for FY 2025-26.
Exemption Calculation Breakdown
HRA exemption is the MINIMUM of these three amounts:
Rent Paid - 10% of (Basic + DA)
-
Salary Component Allocation
HRA Exemption Rules - Section 10(13A)
- HRA exemption is available only to salaried individuals receiving HRA as part of their salary structure
- Metro cities for 50% calculation: Delhi, Mumbai, Kolkata, and Chennai (all other cities get 40%)
- Exemption = Minimum of: (a) Actual HRA received, (b) 50%/40% of Basic + DA, (c) Rent paid minus 10% of Basic + DA
- If rent paid does not exceed 10% of salary (Basic + DA), no exemption is available under this section
- Documents required: Rent receipts, rent agreement, and landlord's PAN (if annual rent exceeds Rs.1,00,000)
- Submit Form 12BB to your employer with rent receipts for HRA exemption at source
- HRA exemption is NOT available under the New Tax Regime (Section 115BAC) - only Old Regime
- Rent paid to spouse is not eligible for HRA exemption, but rent to parents is allowed
Monthly HRA Breakdown
Enter monthly salary and HRA details. Useful for mid-year job changes or varying salary components.
Month-wise Input
Annual Summary
Total Tax Savings (30%)
-
Month-wise Exemption Details
| Month |
Actual HRA |
50%/40% (B+DA) |
Rent - 10%(B+DA) |
Exempt HRA |
Taxable HRA |
Monthly Exempt vs Taxable HRA
Monthly Breakdown Tips
- Use this tab when your salary changes mid-year (e.g., job change, increment, or promotion)
- HRA exemption is calculated on a monthly basis and then aggregated for the year
- If you joined mid-year, enter 0 for months you were not employed
- "Simulate Mid-Year Change" fills first 6 months with one salary and next 6 with a 30% increase
- Each month's exemption = minimum of 3 conditions calculated for that specific month