Which cities are considered metro for HRA?

Mumbai, Delhi, Chennai, and Kolkata are the four metro cities for HRA tax purposes.

Is HRA fully tax exempt?

No. Only the minimum of the three conditions is exempt. The rest is added to taxable income.

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HRA Calculator

Calculate HRA exemption under Section 10(13A) of the Income Tax Act.

Monthly Salary Details

Enter monthly values — the calculator converts to annual automatically.

Basic Salary (₹/mo)

HRA Received (₹/mo)

Rent Paid (₹/mo)

City Type

HRA Exemption

Annual HRA exemption under Section 10(13A).

Exempt HRA (Annual)

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Live result

Condition 1 (HRA Received)—

Condition 2 (50% of Basic)—

Condition 3 (Rent − 10% Basic)—

Taxable HRA—

How HRA exemption works

Built for speed, clarity, and SEO depth.

HRA exemption is the lowest of three conditions under Section 10(13A): actual HRA received, 50%/40% of basic salary (metro/non-metro), and rent paid minus 10% of basic salary.

HRA Exemption Formula

Minimum of three conditions determines exemption.

Condition 1

HRA actually received

Condition 2

50% of Basic (metro) or 40% (non-metro)

Condition 3

Rent paid - 10% of Basic Salary

Frequently Asked Questions

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Condition 1

Condition 2

Condition 3

Frequently Asked Questions

Which cities are considered metro for HRA?

Is HRA fully tax exempt?

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