HRA exemption calculator

The exempt part of your House Rent Allowance is the least of three amounts. Enter your monthly figures and see all three side by side.

Your monthly figures

Result

Fill in the form and calculate.

General estimate under Section 10(13A) and Rule 2A, not tax advice. HRA exemption applies under the old tax regime; under the new regime HRA is taxable. Keep rent receipts, and note that annual figures are what finally matter to your assessment.

The least-of-three rule

Your exempt HRA for a period is the least of:

  1. Actual HRA received from your employer.
  2. Rent paid minus 10% of basic + DA.
  3. 50% of basic + DA in a metro city, or 40% elsewhere.

In ZekoHR, employees submit rent details in their TDS declaration with proof uploads, and payroll uses the verified amounts automatically. See how declarations work →

FAQ

Common questions

Can I claim HRA under the new tax regime?

No. The HRA exemption under Section 10(13A) is available under the old regime only. If you have opted into the new regime, HRA is fully taxable, which is worth checking before you pick a regime.

Can I pay rent to my parents and claim HRA?

Yes, if the arrangement is genuine: actual rent paid, ideally by bank transfer, with receipts, and your parents should declare that rent as income. Sham arrangements are a common scrutiny target.

What if my salary has no HRA component?

Section 10(13A) needs an actual HRA component. Without one, you may be able to claim a deduction for rent under Section 80GG instead, subject to its own limits. Take professional advice for your case.

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