Income Tax · Section 10(13A)
HRA Exemption Calculator
Compute your House Rent Allowance exemption using the exact three-rule formula in the Income Tax Act. Change any input — the result updates instantly. Share your numbers with anyone via the link bar below.
HRA Exemption Calculator
How much HRA can you actually claim?
Enter your annual numbers — we apply the three-rule formula from Section 10(13A). Old regime only.
Exempt from tax
₹1,80,000
₹1.80 L per year
The three rules — minimum wins
- Actual HRA received₹2,40,000
- 40% of basic (non-metro)₹2,40,000
- Rent − 10% of basic₹1,80,000
Your exemption is capped by rent paid minus 10% of basic salary. The remaining ₹60,000 of HRA is taxed as salary.
How HRA exemption works
HRA exemption is the smallest of three figures: actual HRA received, the metro/non-metro percent of basic, and rent paid minus 10% of basic. The full formula and worked examples are in our deep-dive article.
Read the HRA guideDocuments you'll need
- • Rent receipts (with revenue stamp if rent > ₹5,000/month)
- • Signed rent agreement on stamp paper
- • Landlord's PAN if annual rent > ₹1 lakh
- • Bank statements showing rent paid via NEFT/UPI
Frequently asked questions
How is HRA exemption calculated?+
HRA exemption is the LEAST of three figures: (1) actual HRA received from employer, (2) 50% of basic salary if you live in Mumbai/Delhi/Chennai/Kolkata or 40% otherwise, and (3) rent paid minus 10% of basic salary. Whichever is smallest is your exemption.
Is this calculator accurate for the 2026 financial year?+
Yes — the HRA formula in Section 10(13A) hasn't changed since 1990. The calculator applies the exact three-rule formula from the Income Tax Rules. For your final ITR, cross-verify with the official calculator on incometax.gov.in.
Does this work for the new tax regime?+
No. HRA exemption is only available in the old tax regime. If you've opted for the new regime, your full HRA is taxed as salary income. This calculator assumes the old regime.
What counts as a metro for HRA?+
Only Mumbai, Delhi, Chennai, and Kolkata are legal metros for HRA — they get the 50% cap. Bengaluru, Hyderabad, Pune, Gurgaon, and Noida are non-metros at 40%, regardless of how high rents are there.