HRA Exemption Calculator
Calculate your exact tax-exempt House Rent Allowance (HRA) under Section 10(13A) Rule 2A. Compare Metro vs Non-Metro limits and calculate your income tax savings under the Old Tax Regime.
HRA Salary & Rent Inputs
Rule 2A EngineMetro: Delhi, Mumbai, Kolkata, Chennai. All other cities are Non-Metro.
₹0
(₹0/mo)₹74,880
(@ 30% + 4% cess)Understanding HRA Exemption under Section 10(13A)
Statutory breakdown of Rule 2A, metropolitan classifications, and rent receipt compliance.
The Statutory Rule 2A Formula
Under Rule 2A of the Income Tax Rules, tax-exempt HRA is strictly the lowest of the following 3 amounts:
1. Actual HRA received from employer
2. 50% of Basic Salary + DA (Metro) OR 40% (Non-Metro)
3. Actual Rent Paid minus 10% of Basic Salary + DA
Worked Example: Metro Resident
A salaried professional in Mumbai with ₹60,000/mo Basic, ₹25,000/mo HRA, and paying ₹30,000/mo rent:
Metro Classification & Landlord PAN Requirements
For HRA tax purposes, only four cities qualify as Metro (50%): New Delhi, Mumbai, Kolkata, and Chennai. All other cities (including major hubs like Bengaluru, Hyderabad, Gurugram, and Pune) are categorized as Non-Metro (40%).
Landlord PAN Mandatory Threshold: If your annual rent paid to your landlord exceeds ₹1,00,000 (approx ₹8,333/month), you are legally required to report your landlord’s PAN on your tax return or Form 12BB to claim the HRA tax exemption.
HRA Exemption Guide: Rules, Metro Limits, Landlord PAN & Section 10(13A) Math
Understand HRA tax exemption under Section 10(13A) Rule 2A. Learn the 3-part calculation, 50% vs 40% metro limits, landlord PAN rules, and rent receipt compliance.
Frequently Asked Questions about HRA Exemption
Statutory compliance and tax deduction rules for House Rent Allowance.
How is HRA exemption calculated under Section 10(13A)?
Which cities count as Metro for the 50% HRA limit?
Can I claim HRA if I live in my parents’ house?
Is HRA exemption allowed under the New Tax Regime (Section 115BAC)?
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