See your exact HRA exemption, taxable HRA, and tax saved — updates live as you type
New Tax Regime selected: HRA exemption under Section 10(13A) is not available under the New Tax Regime. Your entire HRA received (₹0/month) is taxable. Consider switching to Old Regime if your HRA exemption reduces your tax significantly.
HRA exemption certificate (Sec 10(13A) computation)
Three-component breakdown — which is the lowest
Old vs New regime tax impact on HRA
Rent receipt strategy to maximise exemption
Section 80GG guidance if HRA not in salary
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Don't receive HRA from your employer? If you pay rent but HRA is not part of your salary, you may claim deduction under Section 80GG (up to ₹5,000/month or 25% of total income, whichever is less). Available under Old Regime only.
Frequently Asked Questions
What is the HRA exemption formula under Section 10(13A)? +
HRA exemption is the lowest of three amounts: (1) Actual HRA received from employer, (2) Rent paid minus 10% of (Basic + DA), and (3) 50% of (Basic + DA) for metro cities or 40% for non-metro cities. The remaining HRA above the exemption is added to taxable income.
Which cities are considered metro for HRA calculation? +
Only four cities are classified as metro for HRA: Delhi, Mumbai, Kolkata, and Chennai. Employees in these cities get 50% of (Basic + DA). All other cities — including Bengaluru, Hyderabad, Pune, Ahmedabad — are non-metro and get 40%.
Is HRA exemption available under the New Tax Regime? +
No. HRA exemption under Section 10(13A) is only available under the Old Tax Regime. Under the New Tax Regime (default from FY 2023-24), HRA received from employer is fully taxable. If your HRA saving is substantial, calculate total tax under both regimes before making your choice.
What if I don't receive HRA from my employer? +
If you pay rent but don't receive HRA as a salary component, claim deduction under Section 80GG. The deduction is the lowest of: ₹5,000/month (₹60,000/year), 25% of total income, or rent paid minus 10% of total income. Available only under Old Regime, and you must not own a residential property.