Calculator
HRA exemption calculator
Work out how much of your House Rent Allowance is exempt from tax. Enter annual figures in rupees.
Result
Exempt HRA₹0
Taxable HRA₹0
| Rule | Amount |
|---|---|
| Actual HRA received | ₹0 |
| Rent paid − 10% of salary | ₹0 |
| 50% of salary (metro) | ₹0 |
Assumptions & scope
- HRA exemption is the least of: actual HRA received, rent paid minus 10% of salary (Basic + DA), and 50% of salary for metro cities or 40% for non-metro cities.
- Metro cities under Rule 2A are only Delhi, Mumbai, Kolkata and Chennai.
- HRA exemption is available only under the old tax regime. All figures are treated as annual.
- Source: Section 10(13A) and Rule 2A, incometaxindia.gov.in.
Estimate only — not professional advice
This calculator gives an estimate based on the assumptions above and the figures you enter. It is not personalised tax advice. Verify with official sources (incometax.gov.in, the GST portal and Union Budget documents) and consider a qualified professional before acting.