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
Last updated
13-09-2026
Enter your basic salary, HRA received, and rent paid to calculate your tax-exempt HRA.
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Metro cities: Delhi, Mumbai, Kolkata, Chennai.

Your result

₹1,80,000

Tax-exempt HRA

Taxable HRA₹1,20,000

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

Worked example: ₹6L basic, ₹3L HRA received, ₹2.4L rent paid, metro
FieldValue
Annual basic salary₹6,00,000
Annual HRA received₹3,00,000
Annual rent paid₹2,40,000
Living in a metro citytrue
Tax-exempt HRA₹1,80,000
Taxable HRA₹1,20,000

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%.

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.

What documents do I need to claim HRA exemption?

Typically rent receipts, and if annual rent exceeds ₹1 lakh, your landlord's PAN. Some employers also require a rental agreement copy.

Can I claim HRA exemption if I live with my parents and pay them rent?

Yes, this is a common and legitimate arrangement, provided you can substantiate actual rent payment (e.g. bank transfers) and your parents declare the rental income in their tax return.

What if my rent is less than 10% of my basic salary?

In that case, the "rent paid minus 10% of basic" component would be zero or negative, making your exempt HRA zero — you'd need rent exceeding 10% of basic to claim any exemption.

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Sources

Page last updated 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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