HRA Exemption Calculator (India)
Enter your basic salary plus dearness allowance, the HRA you receive and the rent you pay. The calculator shows the three limits under Section 10(13A) and the lowest of them, which is your tax-free HRA.
How to use it
- Enter your annual basic salary plus DA, annual HRA received and annual rent paid.
- Choose a metro city (50% of salary) or another city (40%).
- The lowest of the three amounts is your exemption. The rest is added to your taxable income.
Frequently asked questions
What are the three limits?
(a) the actual HRA you receive, (b) the rent you pay minus 10% of your salary, and (c) 50% of salary in metro cities or 40% elsewhere. The exemption is the least of the three.
Does HRA exemption apply under the new tax regime?
No. The HRA exemption applies only if you choose the old tax regime.
What counts as salary here?
Basic pay plus dearness allowance. Check the official rules for any other components.
Which cities are metro?
The Income Tax Rules define the list. Check the current list on the Income Tax Department website before you choose.
Sources
- Income Tax Department of India: Section 10(13A) HRA exemption
- Income Tax Department of India: tax rates
Rates were checked against these official pages in November 2026. Rates change, so always confirm on the source before you act. This is an estimate, not tax, legal or financial advice.