HRA Statutory Exemption Calculator
Compute statutory House Rent Allowance (HRA) tax exemption under Section 10(13A) read with Rule 2A comparing Metro (50%) vs Non-Metro (40%) rules and actual rent paid.
City Classification (Rule 2A)
Salary & Rent Inputs (Per Month)
Only DA considered for retirement benefits is counted.
Landlord PAN mandatory if annual rent exceeds ₹1,00,000.
Exempt HRA: ₹2,16,000 / year
Tax-exempt under Section 10(13A). Monthly exemption: ₹18,000. Governed by: Rent Paid excess over 10% Salary (Clause B).
Taxable HRA Surplus
₹1,44,000
(₹12,000 / month)
Statutory 3-Point Rule 2A Evaluation
Income Tax Rule 2A specifies that the lowest of the following 3 amounts is exempt from tax:
Actual HRA Received
₹3,60,000
As per salary structure from employer
Rent Paid − 10% Salary
₹2,16,000
₹3,00,000 − ₹84,000
50% (Metro) of Salary
₹4,20,000
50% of ₹8,40,000
Exemption & Taxable HRA Schedule
| Particulars | Monthly Amount | Annualized Amount |
|---|---|---|
| Basic Salary + DA | ₹70,000 | ₹8,40,000 |
| Actual Rent Paid | ₹25,000 | ₹3,00,000 |
| Total HRA Received from Employer | ₹30,000 | ₹3,60,000 |
| Statutory Exempt HRA (Sec 10(13A)) | ₹18,000 | ₹2,16,000 |
| Taxable HRA (Added to Salary in Old Regime) | ₹12,000 | ₹1,44,000 |
HRA exemption is valid only under the Old Tax Regime. Under the New Concessional Tax Regime (Section 115BAC / Income-tax Act 2025 Section 202), HRA received is 100% taxable, but compensated by higher standard deduction (₹75,000) and lower slab rates.