HRA Exemption Calculator
Find your tax-exempt HRA — the least of actual HRA received, rent paid minus 10% of salary, and 50% (metro) or 40% (non-metro) of salary — and the taxable balance, under the old regime.
Enter monthly figures.
- Actual HRA received
- ₹2,16,000.00
- Rent − 10% of salary
- ₹1,92,000.00
- 50% of salary
- ₹2,40,000.00
- Exempt (per year)
- ₹1,92,000.00
- Taxable HRA (per year)
- ₹24,000.00
Old regime only. Not tax advice — confirm with your tax adviser.
Frequently asked questions
How is HRA exemption calculated?
It is the least of: (1) actual HRA received, (2) rent paid minus 10% of salary (basic + DA), and (3) 50% of salary for metro cities or 40% for non-metro. The rest of your HRA is taxable.
Which cities count as metro?
Only Delhi, Mumbai, Kolkata and Chennai qualify for the 50% limit; all other cities use 40%.
Can I claim HRA under the new tax regime?
No. HRA exemption under Section 10(13A) is available only under the old tax regime.
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