HRA Calculator
Calculate your tax-exempt House Rent Allowance (HRA) under Section 10(13A), based on your basic salary, HRA received, and rent paid.
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- Works on all devices
Your result
₹1,80,000
Tax-exempt HRA
AI explanation
Formula
Exempt HRA = least of (actual HRA received, rent paid − 10% of basic, 50%/40% of basic for metro/non-metro)Worked example
₹6L basic, ₹3L HRA received, ₹2.4L rent paid, metro
| Field | Value |
|---|---|
| Annual basic salary | 600000 |
| Annual HRA received | 300000 |
| Annual rent paid | 240000 |
| Living in a metro city | true |
| Tax-exempt HRA | 180000 |
| Taxable HRA | 120000 |
Assumptions
- Available only under the old tax regime — HRA exemption is not available under the new regime.
- Metro cities for this purpose are Delhi, Mumbai, Kolkata, and Chennai (50% of basic); all other cities use 40%.
- Informational only.
Frequently asked questions
How is HRA exemption calculated?
It's the least of three amounts: your actual HRA received, rent paid minus 10% of basic salary, or 50% of basic (metro) / 40% of basic (non-metro) — whichever is smallest becomes your tax-exempt amount.
Can I claim HRA exemption without paying rent?
No — HRA exemption requires actually paying rent, and typically documentation (rent receipts, and a PAN declaration from the landlord if annual rent exceeds ₹1 lakh).
Is HRA exemption available under the new tax regime?
No — the new tax regime doesn't allow HRA exemption or most other deductions available under the old regime.
Related calculators
Sources
- Income-tax Act, 1961 — Section 10(13A) — Income Tax Department, Government of India. Effective 01-04-1962, reviewed 13-09-2026.
This calculator provides a general estimate only and does not constitute tax advice. Consult a tax professional for your specific situation.
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