HRA CalculatorFor HR Teams
✓ Updated for FY 2026-27

HRA Exemption Calculator

House Rent Allowance (HRA) exemption under Section 10(13A) is calculated as the minimum of three values: actual HRA received, rent paid minus 10% of basic salary, or 50% (for metro) / 40% (for non-metro) of basic salary. Use this free calculator to find your exact exemption amount.

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HRA Exemption Calculator
ℹ️Enter your salary and rent details to calculate how much HRA exemption you can claim.
⚠️ Note: Bengaluru, Pune, and Hyderabad are Non-Metro (40%).

How is HRA Exemption Calculated?

The Income Tax Act under Section 10(13A) allows salaried individuals to claim tax exemption on House Rent Allowance (HRA) provided by their employer. The exact exemption is the minimum of the following three conditions:

Metro vs. Non-Metro Cities

For income tax purposes, only four cities are classified as "Metro" cities. If you live in any other city in India, you must select "Non-Metro", even if it is a major IT hub like Bengaluru or Hyderabad.

City ClassificationCities IncludedHRA Exemption Limit
MetroDelhi, Mumbai, Kolkata, Chennai50% of Basic Salary
Non-MetroBengaluru, Pune, Hyderabad, Gurgaon, Noida, etc.40% of Basic Salary

Common HRA Mistakes to Avoid

Frequently Asked Questions

Is this rent receipt generator valid for income tax?▼
Yes. Our generator creates rent receipts with all mandatory fields required by the Income Tax Department — tenant name, landlord name, PAN (if applicable), property address, rent amount, period, and landlord signature block. These are valid for HRA exemption claims under Section 10(13A) of the Income Tax Act.
When is landlord PAN mandatory on rent receipts?▼
Landlord PAN is mandatory if your annual rent exceeds ₹1,00,000 (i.e., monthly rent above ₹8,333). Our tool automatically detects this and reminds you. Without PAN, your employer cannot allow the HRA exemption.
Do I need a revenue stamp on my rent receipt?▼
A ₹1 revenue stamp is required only if rent is paid in cash and exceeds ₹5,000 per receipt. For rent paid via bank transfer, NEFT, UPI, cheque, or any electronic mode, no revenue stamp is required. Our tool notes this automatically.
Which cities are considered 'metro' for HRA calculation?▼
Only four cities are classified as metro for HRA purposes under the Income Tax Act: Delhi, Mumbai, Kolkata, and Chennai. In metro cities, the HRA exemption is 50% of Basic Salary. In all other cities (including Bengaluru, Hyderabad, Pune), it is 40%.
Can I generate receipts for all 12 months at once?▼
Yes! For one-time payment of ₹99, you can generate all 12 months of rent receipts in a single ZIP file. This is especially useful at tax filing time (January–March) when you need to submit proof for the entire financial year.
How is the HRA exemption calculated?▼
The HRA exemption is the MINIMUM of three values: (1) Actual HRA received from employer, (2) Rent paid minus 10% of Basic Salary, (3) 50% of Basic (metro) or 40% of Basic (non-metro). Our HRA calculator computes this automatically.