🏠 HRA: Calculator

Calculate your House Rent Allowance (HRA) tax exemption for Indian salaried income.

₹
₹
₹
₹
HRA EXEMPTION (MONTHLY)
₹0
the least of the three amounts below
(a) Actual HRA Received
₹0
(b) Rent − 10% of Basic+DA
₹0
(c) 50%/40% of Basic+DA
₹0
Taxable HRA (Monthly)
₹0
HRA exemption = minimum of the three statutory amounts above.

What Is HRA and How Is the Exemption Calculated?

House Rent Allowance (HRA) is a salary component paid by employers in India to help cover an employee's rented accommodation costs. Under Indian income tax law (Section 10(13A) of the Income Tax Act), a portion of the HRA you receive can be exempt from tax if you actually pay rent, based on a specific three-way comparison. This calculator applies that exact rule for salaried employees.

HRA Exemption = MIN of:
  (a) Actual HRA Received
  (b) Rent Paid − 10% × (Basic Salary + DA)
  (c) 50% × (Basic + DA) for metro cities, or 40% for non-metro cities
Taxable HRA = Actual HRA Received − HRA Exemption

Which Cities Count as "Metro" for HRA Purposes?

Under Indian tax rules, only Delhi, Mumbai, Kolkata, and Chennai qualify for the higher 50% metro rate. Every other city in India, regardless of size, uses the 40% non-metro rate for this calculation. If your rented home is in any of these four cities, select "Metro" above; otherwise select "Non-Metro."

Important Notes on Using This Calculator

This calculator is designed specifically for salaried individuals claiming HRA exemption in India under the old tax regime, and assumes you can provide rent receipts or a rental agreement if required by your employer or the tax department. If your annual rent exceeds ₹1,00,000, you generally need your landlord's PAN to claim the exemption. This is a planning estimate; consult a tax professional or chartered accountant for your specific filing.

📎 Related Tools: Income Tax Calculator Salary Calculator Budget Calculator Savings Calculator

❓ Frequently Asked Questions

Who is eligible to claim HRA exemption?
Salaried employees in India who receive HRA as part of their salary and who actually pay rent for their residential accommodation are eligible, provided they don't own the home they live in.
What counts as 'Basic Salary + DA' for this calculation?
It refers to your Basic Salary plus any Dearness Allowance (DA) that counts toward retirement benefits, as per your salary structure. Other allowances like special allowance or bonuses are not included in this base.
Is HRA exemption available under the new tax regime?
No. HRA exemption under Section 10(13A) is available only under the old (default pre-2020) tax regime. If you opt for the new concessional tax regime, HRA exemption cannot be claimed.
What if I don't pay any rent?
If you don't pay rent, or live in your own home, you generally cannot claim any HRA exemption — the entire HRA received becomes taxable as part of your salary.
Do I need proof of rent payment to claim this exemption?
Yes. You typically need rent receipts and, if annual rent exceeds ₹1,00,000, your landlord's PAN details, which your employer may require for payroll tax calculations or which you'll need when filing your return.

🏆 About This Tool — Accuracy & Trust

🔒 Data Privacy: All calculations run entirely within your browser using JavaScript. Nothing you enter here is ever transmitted to our servers, stored, sold, or shared.

📐 Accuracy Note: This tool uses standard, widely published formulas and guidelines. Results are estimates for informational purposes; for financial, medical, or engineering decisions, consult a licensed professional.

📅 Last Updated: September 2026.