Tax - HRA

HRA exemption calculator (Section 10(13A))

Enter your salary, HRA received, rent paid, and city tier. We compute the three-condition minimum rule and show your exempt amount instantly.

Section 10(13A)Metro/non-metroInstant result
Generate Rent Receipts

Key points

RuleMinimum of 3
Metro50% of salary
Non-metro40% of salary

HRA exemption calculator

Condition 1 - Actual HRA receivedINR 0
Condition 2 - Rent minus 10% of salaryINR 0
Condition 3 - 50%/40% of salaryINR 0
Exempt HRA: INR 0
Taxable HRA: INR 0
Binding condition: —

What this page covers

Condition 1

Actual HRA received.

Condition 2

Rent paid minus 10% of salary.

Condition 3

50% or 40% of salary based on city tier.

How it works

Enter salary
Use annual basic + DA.
Add HRA + rent
Annual values work best.
See exemption
We show exempt vs taxable HRA.

FAQs

Do I need rent receipts for HRA?

Yes, receipts are required by most employers.

Is PAN required?

Landlord PAN is required if annual rent exceeds INR 1,00,000.

Can I use this for old regime?

Yes, HRA exemption applies in old tax regime.

For HR, payroll, and finance publishers

Embed the rent receipt readiness widget on HRA pages

Prorently now has a lightweight HRA receipt widget for payroll blogs and HR resource centers. It checks the PAN threshold, receipt-pack size, and cash-payment caution without forcing users into the full generator immediately.

Payroll-friendly Rule 26C guidance Iframe-safe Attribution included
Need embed code for outreach?
Open the widget docs page for iframe snippets, prefilled examples, and attribution guidance for partner publications.
Open widget docs Preview widget
Need a compliant agreement? Start free and sign when ready.
Start Agreement

Related guides

Learn more in download receipts for those months.

See full HRA rules explained.

Start the rent agreement generator if the tenancy is not documented yet.

Explore the online rent agreement process.

Review rent agreement renewal guidance before recalculating HRA for the new term.

Next Step

Calculate HRA

Complete this flow in under 10 minutes with state-specific guidance.

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