HRA Exemption Calculator
Compute your tax-exempt HRA under Section 10(13A) — the least of three limits. Old tax regime only. Free.
Metro = Delhi, Mumbai, Kolkata, Chennai only.
Available only under the old tax regime. Rent receipts (and landlord PAN if annual rent > ₹1L) required as proof.
HRA Exemption Calculator
An HRA (House Rent Allowance) exemption calculator computes the tax-exempt portion of your HRA under Section 10(13A) of the Income Tax Act — the least of three specific amounts.
Exempt HRA = minimum of: (1) actual HRA received, (2) rent paid minus 10% of basic+DA salary, (3) 50% of basic+DA (metro city) or 40% (non-metro).
Input: Basic ₹40,000/month, HRA received ₹18,000/month, rent paid ₹20,000/month, metro city
Result: Least of ₹18,000 / (₹20,000 − ₹4,000 = ₹16,000) / (50% × ₹40,000 = ₹20,000) → exempt HRA = ₹16,000/month
What counts as a 'metro city' for the 50% rate?
Delhi, Mumbai, Kolkata and Chennai qualify for the 50%-of-basic limit; all other cities use 40%.
Can I claim HRA exemption under the New Tax Regime?
No — HRA exemption is only available under the Old Tax Regime; the New Regime doesn't allow this deduction. Compare both with the Income Tax Calculator.
HRA Exemption Calculator: how it works
HRA exemption is the least of three statutory amounts; whatever HRA you receive above that figure is added to taxable income.
Formula
Exemption = least of: (a) actual HRA received, (b) rent paid − 10% of basic salary, (c) 50% of basic for metro cities or 40% for non-metro.