HRA Calculator
Find the tax-exempt portion of your House Rent Allowance from your basic salary, HRA and rent paid.
About this calculator
House Rent Allowance (HRA) is a salary component that is partly exempt from income tax if you live in rented accommodation. This free HRA calculator shows exactly how much of your HRA is tax-exempt and how much remains taxable, based on the rules in Section 10(13A) of the Income Tax Act.
How the exemption works
The exempt amount is the least of these three figures:
- The actual HRA received from your employer
- Rent paid minus 10% of basic salary (plus DA)
- 50% of basic salary in a metro city, or 40% in a non-metro
Worked example
On a basic of ₹40,000/month with ₹18,000 HRA and ₹20,000 rent in a metro, the exemption is the least of ₹18,000, ₹16,000 (rent − 10% of basic) and ₹20,000 (50% of basic) — so ₹16,000 is exempt and ₹2,000 is taxable each month.
Want the full picture? Estimate your liability with the income tax calculator or work out take-home pay with the salary calculator.
Why use this HRA calculator
Applies the exact exemption rule
It takes the least of the three legal figures — actual HRA, rent paid minus 10% of basic, and 50%/40% of basic for metro/non-metro — so the exemption is correct, not a guess.
Metro vs non-metro handled
Pick your city type and the 50% or 40% cap is applied automatically, which is where most manual calculations go wrong.
Shows the taxable remainder
You see both the exempt portion and the HRA that stays taxable, so you can slot the numbers straight into your return.
Common use cases
- Work out your HRA exemption before filing under the old regime
- Check how much rent receipt you need to maximise the exemption
- Compare renting in a metro vs non-metro for tax purposes
- Verify the HRA figure your employer used in Form 16
Frequently asked questions
Your exemption is the least of three amounts: the actual HRA you receive, the rent you pay minus 10% of your basic salary, and 50% of basic salary if you live in a metro city (40% for non-metros).
Only Delhi, Mumbai, Kolkata and Chennai are treated as metro cities for HRA, giving a 50% limit. Every other city, including Bengaluru, Hyderabad and Pune, uses the 40% limit.
Yes, if you actually pay rent to them and they declare it as income. Keep rent receipts and, for annual rent above ₹1 lakh, your landlord's PAN.
No. The HRA exemption under Section 10(13A) is only available in the old tax regime. If you opt for the new regime, HRA is fully taxable.
No. Every figure is computed in your browser and nothing you enter is uploaded or saved.
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