Section 10(13A) & Rule 2A Income Tax Act
House Rent Allowance (HRA) Exemption Calculator
Calculate the exact tax-free portion of your House Rent Allowance under Section 10(13A). Compare the 3 statutory rules for Metro vs Non-Metro cities and check landlord PAN compliance.
Total Tax-Exempt HRA Amount
₹2,40,000/ year
Monthly Tax-Exempt: ₹20,000/mo
Total HRA Received
₹2,40,000
From employer per annum
Taxable HRA Balance
₹0
100% Tax Free!
Salary & Rent Details (Annual)
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₹
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Monthly rent: ₹25,000/moLandlord PAN is Mandatory:Since your annual rent exceeds ₹1,00,000, you are legally required by the Income Tax Department to provide your landlord's PAN to your employer to claim this HRA exemption.
Section 10(13A) 3-Rule Comparison
The Income Tax Act mandates that the minimum of the following three values shall be exempt from tax:
Rule 1: Actual HRA ReceivedLOWESTTotal allowance paid by employer
₹2,40,000
Rule 2: 50% of Basic SalaryBased on Metro residence
₹3,00,000
Rule 3: Rent Paid minus 10% of BasicLOWEST₹3,00,000 - (10% × ₹6,00,000)
₹2,40,000
Important Regime Note:HRA exemption under Section 10(13A) is available only when filing under the Old Tax Regime. Under the default New Tax Regime (Section 115BAC), HRA is not exempt, but you receive a higher standard deduction of ₹75,000 and lower slab rates.