HRA Exemption Calculator
Work out the tax-exempt part of your House Rent Allowance under Section 10(13A) — the least of three limits.
About HRA Exemption Calculator
This free HRA exemption calculator works out how much of your House Rent Allowance is exempt from income tax under Section 10(13A). Enter your monthly basic + DA, the HRA you receive, the rent you pay and the number of months of rent, and choose your city.
The exemption is the least of three amounts: the actual HRA, rent paid minus 10% of basic + DA, and 50% of basic + DA in Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune or Ahmedabad (Income-tax Rules 2026) or 40% elsewhere. The calculator shows all three, the exempt HRA and the taxable balance. HRA exemption applies only under the old tax regime. It runs in your browser.
How to use HRA Exemption Calculator
- Enter monthly basic + DA, HRA received and rent paid.
- Choose your city — Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad get 50%, other cities 40%.
- The exempt HRA is the least of the three amounts shown; the rest is taxable.
Frequently asked questions
How is HRA exemption calculated?
The exemption is the least of: (1) actual HRA received, (2) rent paid minus 10% of basic + DA, and (3) 50% of basic + DA if you live in one of the 8 notified cities, or 40% elsewhere.
Which cities get the 50% HRA limit?
From 1 April 2026 (tax year 2026-27), the Income-tax Rules 2026 give the 50% limit to 8 cities: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. All other cities use 40%. Before April 2026 only the first four counted as metros.
Is HRA exempt in the new regime?
No. HRA exemption is available only under the old regime. In the new regime the full HRA is taxable.
Do I need my landlord’s PAN?
Yes, if the annual rent exceeds ₹1,00,000, your employer needs the landlord’s PAN. Keep rent receipts or a rent agreement as proof.
How is HRA exemption calculated with an example?
Basic ₹50,000, HRA ₹20,000 and rent ₹25,000 a month in Mumbai: the three limits are ₹20,000, ₹20,000 and ₹25,000, so ₹20,000 a month is exempt.
What is house rent allowance?
HRA is a part of salary paid by an employer to help an employee meet the cost of rented accommodation.
What is the full form of HRA?
House Rent Allowance.
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