HRA Exemption Calculator
Tax-exempt HRA under Section 10(13A)
Calculate how much of your House Rent Allowance is tax-exempt based on rent paid, your city, and the financial year, with an estimate of tax saved.
Salary
Rent & city
Metro city — 50% of Basic + DA limit applies
Your tax slab
· To estimate tax savedGood to know
- HRA exemption is the lowest of: actual HRA received, rent paid minus 10% of Basic + DA, or 50% (metro) / 40% (non-metro) of Basic + DA.
- It is available only under the old tax regime. The new regime does not allow HRA exemption.
- Keep rent receipts. If annual rent is above ₹1 lakh, your landlord’s PAN is needed to claim the exemption.
- If you live in your own house or pay no rent, HRA received is fully taxable. You cannot claim HRA for rent paid to a parent unless the rent is real and shown in their income.
Results
Annual rent is above ₹1 lakh — you need your landlord’s PAN to claim this.
Tax-exempt HRA
₹15,000
per month · ₹1,80,000 for 12 months
HRA received
₹1,80,000
Taxable HRA
₹0
Rent paid
₹2,16,000
Tax saved (approx.)
₹56,160
The three limits — lowest applies
Shown for the 12 months you paid rent.
Estimate only, under the old tax regime. City classification follows the Income-tax Rules 2026 for FY 2026-27 onwards. Tax saved assumes the slab you pick plus 4% cess and ignores surcharge. Consult your tax advisor for your exact filing.
How this calculator works
HRA exemption is the lowest of three amounts: actual HRA received, rent paid minus 10% of Basic + DA, or 50%/40% of Basic + DA for metro/non-metro cities. From FY 2026-27 the metro list covers eight cities (Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad); earlier years use the first four.
HRA Exemption Calculator formula
HRA exemption = the lowest of (1) actual HRA received, (2) 50% of Basic + DA in a metro city (Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad) or 40% elsewhere, (3) rent paid − 10% of Basic + DA.
Worked example
Vikram lives in Mumbai. Basic + DA is ₹50,000 a month, HRA is ₹20,000 and he pays ₹22,000 rent.
- Actual HRA received = ₹20,000
- 50% of Basic + DA (metro) = ₹25,000
- Rent − 10% of Basic + DA = ₹22,000 − ₹5,000 = ₹17,000
- Lowest of the three = ₹17,000
₹17,000 a month (₹2,04,000 a year) is tax-exempt and ₹3,000 a month of HRA is taxable. HRA exemption is available only under the old tax regime.
HRA Exemption Calculator: FAQs
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