Free HRA Calculator
Calculate HRA exemption under Income Tax Act based on actual HRA, rent paid and basic salary.
Quick answer
HRA exemption is the lowest of three amounts: actual HRA received; rent paid minus 10% of basic salary; and 50% of basic for Delhi, Mumbai, Kolkata or Chennai (40% elsewhere). Example: basic ₹50,000, HRA ₹20,000, rent ₹18,000 in a metro gives min(20,000, 13,000, 25,000) = ₹13,000 a month exempt. HRA exemption is only available under the old tax regime.
Last reviewed November 2026.
How to use the HRA Calculator
Fill in these fields and the hra calculator works out the rest instantly, in your browser:
- Basic Salary per Month (₹)
- HRA Received per Month (₹)
- Actual Rent Paid per Month (₹)
- City Type (Metro (Delhi, Mumbai, Chennai, Kolkata) / Non-Metro)
Worked example
With Basic Salary per Month: 50000; HRA Received per Month: 20000; Actual Rent Paid per Month: 18000; City Type: Metro (Delhi, Mumbai, Chennai, Kolkata):
| Actual HRA Received | ₹20,000 |
| 50% of Basic Salary | ₹25,000 |
| Rent Paid − 10% of Basic | ₹13,000 |
| HRA Exempt (Minimum of above) | ₹13,000 |
| Taxable HRA | ₹7,000 |
| Annual HRA Exemption | ₹1,56,000 |
HRA exemption is the minimum of the three conditions under Sec. 10(13A).
Frequently asked questions
Do I need my landlord's PAN for HRA?
Yes, if annual rent is more than ₹1 lakh.
Can I claim HRA in the new tax regime?
No. HRA exemption under Section 10(13A) is not available in the new regime.
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