HRA Calculator (India)

Compute the tax-exempt portion of House Rent Allowance.

Basic salary / month

DA (forming part of retirement) / month

HRA received / month

Rent paid / month

Metro (Mumbai, Delhi, Kolkata, Chennai)

Non-metro

Actual HRA received (annual)	₹2,40,000
Rent paid − 10% of salary (annual)	₹1,56,000
50% of salary (annual)	₹3,00,000
Exempt HRA (lowest of three)	₹1,56,000
Taxable HRA	₹84,000

HRA Exemption Calculator (Section 10(13A))

The HRA Calculator applies Section 10(13A) of the Income Tax Act to work out how much of your House Rent Allowance is tax-free. Exemption equals the lowest of these three:

Actual HRA received from the employer.
Rent paid minus 10% of basic + DA.
50% of basic + DA for metro cities (Mumbai, Delhi, Kolkata, Chennai), or 40% for non-metros.

When can you claim HRA?

HRA can be claimed only under the old tax regime. You must actually pay rent and live in rented accommodation. PAN of the landlord is required if annual rent exceeds ₹1,00,000.

HRA cannot be claimed if you live in your own house or pay rent to your spouse. Salary above means basic + DA (if forming part of retirement benefits) + commission as a fixed percentage of turnover.

The HRA Calculator applies Section 10(13A) of the Income Tax Act to work out how much of your House Rent Allowance is tax-free. Exemption equals the lowest of these three:

Actual HRA received from the employer.
Rent paid minus 10% of basic + DA.
50% of basic + DA for metro cities (Mumbai, Delhi, Kolkata, Chennai), or 40% for non-metros.

When can you claim HRA?

HRA can be claimed only under the old tax regime. You must actually pay rent and live in rented accommodation. PAN of the landlord is required if annual rent exceeds ₹1,00,000.

HRA cannot be claimed if you live in your own house or pay rent to your spouse. Salary above means basic + DA (if forming part of retirement benefits) + commission as a fixed percentage of turnover.