🇮🇳 India · FY 2025-26 (AY 2026-27)

HRA Exemption Calculator

Work out how much of your House Rent Allowance is tax-exempt under the Old Regime. HRA exemption is not available under the New Regime.

Your Details

Basic salary + DA (monthly, ₹)

Use Basic + Dearness Allowance only, not gross salary.

HRA received (monthly, ₹)

Rent actually paid (monthly, ₹)

City type

Metro = Delhi, Mumbai, Kolkata, Chennai. All other cities are Non-Metro.

Your Result

Enter your details and click "Calculate" to see your exempt HRA amount.

How HRA exemption is calculated

The exempt portion of your HRA is the lowest of these three amounts:

Actual HRA received from your employer
Rent paid minus 10% of Basic salary + DA
50% of Basic + DA (if you live in a metro city) or 40% (non-metro)

The remaining HRA amount (received minus exempt) is added to your taxable salary. This exemption is only available if you choose the Old Tax Regime — the New Regime does not allow HRA exemption.

ESTIMATE ONLY

This calculator assumes you pay rent and don't own the accommodation you live in. It does not cover cases involving rent paid to a family member, or Section 80GG for those without HRA. Verify with a CA or the Income Tax Department before filing.