HRA Calculator
HRA exemption under section 10(13A) — the minimum of the three rules.
About this tool
HRA exemption is the smallest of three amounts: actual HRA, 50%/40% of basic (metro/non-metro), and rent paid minus 10% of basic. This calculator runs all three and reports the winner plus the taxable balance.
Frequently asked questions
What counts as a metro city?
Mumbai, Delhi, Chennai, and Kolkata get the 50% rule. Everywhere else uses 40%. Bengaluru is not a metro for HRA despite the population.