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HRA Calculator

Calculate your HRA exemption under Section 10(13A). The exemption is the lowest of three values — this calculator shows all three and gives you the exact exempt amount.

Salary & Rent Details
Basic Salary (Annual)₹6,00,000
₹0₹50L
HRA Received (Annual)₹2,40,000
₹0₹20L
Rent Paid (Annual)₹1,80,000
₹0₹20L
City Type
Your Result

Fill in the details and
your result appears here.

HRA Exempt
Actual HRA Received
50%/40% of Basic
Rent − 10% of Basic
HRA Exempt (Lowest)
HRA Taxable
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Did You Know?
HRA only in old regime
If you switch to new tax regime, you lose HRA exemption entirely. Before switching regimes, calculate whether your total deductions including HRA justify staying in old regime.

How to use this calculator

1

Enter annual basic salary

Your basic pay component (not CTC or gross).

2

Enter annual HRA received

The HRA component from your salary slip — annualised.

3

Enter annual rent paid

Total rent you actually paid. Must have receipts.

4

Choose city type

Mumbai, Delhi, Kolkata, Chennai = metro (50%). All others = non-metro (40%).

The formula explained

HRA exemption under Section 10(13A) is the lowest of three values:

1. Actual HRA received
2. 50% of Basic (metro) or 40% (non-metro)
3. Rent paid − 10% of Basic salary

The remaining HRA (received minus exempt) is fully taxable as salary income.

Frequently Asked Questions

What is HRA exemption?

HRA exemption allows you to reduce your taxable salary by the amount of House Rent Allowance that qualifies under Section 10(13A) of the Income Tax Act.

Can I claim HRA if I live with parents?

Yes — you can pay rent to your parents (not spouse) and claim HRA, provided you have a valid rent agreement and they show rental income in their ITR.

Is HRA available in new tax regime?

No. HRA exemption is only available under the old tax regime. Under the new regime, the full HRA is taxable.

What documents do I need for HRA?

Rent receipts, rent agreement, and landlord PAN (if rent exceeds ₹1L/year). Employer may ask for these during investment declaration.

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