HRA Exemption Calculator
Calculate your tax-exempt House Rent Allowance under the old income tax regime — exact formula applied.
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How this calculator works
HRA exemption is the minimum of three values: actual HRA received, 40% of basic salary (50% in metro cities), and actual rent paid minus 10% of basic salary. This calculator applies all three conditions and tells you how much HRA is tax-exempt vs taxable.
Exempt HRA = min(Actual HRA, Rent − 10% of Basic, 40%/50% of Basic)
Last updated: March 2026 · Rates and slabs updated for FY 2025-26
Metro vs non-metro
Mumbai, Delhi, Kolkata, Chennai qualify as metros — 50% of basic salary limit. All other cities: 40%.
Keep rent receipts
You need rent receipts for HRA claims above ₹1L/year. Landlord's PAN is required above ₹50,000/month rent.
Parent rent trick
You can legally pay rent to your parents and claim HRA if they own the house and declare it as income.
Frequently Asked Questions
Mumbai, Delhi, Kolkata, Chennai qualify as metros — 50% of basic salary limit. All other cities: 40%.
You need rent receipts for HRA claims above ₹1L/year. Landlord's PAN is required above ₹50,000/month rent.
You can legally pay rent to your parents and claim HRA if they own the house and declare it as income.