HRA Exemption Table India

How to Read the HRA Table

This pre-computed HRA exemption table is designed for quick reference without entering any personal details. The first column shows the basic salary, and the table displays the HRA exemption amount calculated under Section 10(13A) of the Income Tax Act. The exemption is the minimum of three amounts: (1) Actual HRA received from your employer, (2) Rent paid minus 10% of basic salary, and (3) 50% of basic salary for metro cities or 40% for non-metro cities.

To find your exemption: (1) Select whether you live in a metro city (Delhi, Mumbai, Chennai, or Kolkata) or a non-metro city, (2) Find your basic salary range in the first column, (3) Read across to see the breakdown of all three rules and the final exemption amount. The highlighted column shows the minimum value, which is the actual HRA exemption you can claim when filing your income tax return.

Understanding HRA Exemption Rules

House Rent Allowance (HRA) is one of the most commonly claimed tax exemptions by salaried employees in India. Under Section 10(13A) of the Income Tax Act, you can claim an exemption on HRA received from your employer, provided you are paying rent for your accommodation. The exemption reduces your taxable income, directly lowering your tax liability.

The table reveals an important pattern: the city where you live significantly impacts your exemption amount. Metro city residents get 50% of basic salary as the HRA ceiling, compared to 40% for non-metro cities. However, the actual exemption is always the lowest of the three computed values, so paying higher rent does not always increase your exemption proportionally. Understanding this minimum-of-three rule helps you optimize your tax planning - for example, by negotiating a higher HRA component in your salary structure.

You can export the entire table as a CSV file for offline reference or to share with your chartered accountant during tax filing season. The exported file includes JumpTools branding and a source URL for reference.