← Back to calculatorsHRA · Section 10(13A)

How much rent is actually tax-free?

Enter salary, rent paid, and city — get your HRA exemption under Section 10(13A) with all three rule comparisons shown.

HRA Exemption Formula

Exemption = MINIMUM of:  ① Actual HRA received  | 50% of (Basic + DA)  | ③ Rent Paid − 10% of (Basic + DA)

Salary Details

Your basic pay component

DA if it forms part of retirement benefits. Enter 0 if none.

House Rent Allowance from salary slip

Actual rent you pay for accommodation

City Type

Metro cities for HRA exemption:

🏛️ Delhi🌊 Mumbai🌉 Kolkata🏖️ Chennai

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Last updated: March 2026 · Assessment Year: AY 2026-27 (FY 2025-26)
Sources:Income Tax — Section 10(13A) HRA Exemption·CBDT Rule 2A