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Sign in →HRA Exemption exact answer.
Section 10(13A) exemption — minimum of three conditions, metro vs non-metro rules, and the tax saved at your slab. Old regime only.
Your HRA exemption under Section 10(13A) is the minimum of three figures: actual HRA received, rent paid minus 10% of basic, and 50% of basic (metro) or 40% (non-metro). Whatever is lowest is tax-free — only under the old tax regime. This calculator computes all three and shows your exact exemption and tax saved. See how HRA fits your full package in the In-Hand Salary Calculator →
INPUTS
Metro = Delhi, Mumbai, Chennai, Kolkata only
ANNUAL HRA EXEMPTION
₹2,04,000
Tax saved ≈ ₹63,648 at 30% slab (incl. cess)
ALL 3 CONDITIONS (MIN WINS)
1.Actual HRA received₹3,00,000
2.Rent paid – 10% of (Basic + DA)₹2,04,000
3.50% of (Basic + DA)₹3,00,000
BREAKDOWN
HRA received (annual)₹3,00,000
Exempt portion₹2,04,000
Taxable HRA₹96,000
How HRA exemption works under Section 10(13A)
Your HRA exemption is the minimum of three values: the actual HRA you received, your annual rent minus 10% of (Basic + DA), and 50% of (Basic + DA) if you live in a metro city (Delhi, Mumbai, Chennai, Kolkata) or 40% for any other city — note that Bangalore, Hyderabad and Pune are treated as non-metro for this calculation.
HRA exemption is available only under the old tax regime. Under the new regime, HRA is fully taxable, so the exemption calculation does not apply.
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