HRA Exemption Calculator
Calculate HRA tax exemption under Section 10(13A)
Salary Details (Monthly)
Monthly basic salary
% of basic salary (enter 0 if not applicable)
HRA component in your salary
Actual rent you pay per month
Metro: Delhi, Mumbai, Kolkata, Chennai
Rates as per Union Budget 2026 (no change to rates) · Income-tax Act, 2025 · verified 2026-08-13. Figures apply to tax year 2026-27. The Income-tax Act, 2025 replaced the 1961 Act on 1 April 2026 and renumbers sections; rates are unchanged. This tool is an estimate, not tax advice.
Salary for HRA: Basic + DA = ₹50,000
HRA Tax Exemption
How It's Calculated
HRA exemption is the minimum of these three:
Annual Summary
Effective Rent After Tax Benefit
Understanding HRA Exemption
HRA (House Rent Allowance) is a component of your salary meant to cover rental expenses. Section 10(13A) of the Income Tax Act allows partial tax exemption on HRA.
The exemption is calculated as the minimum of three components:
- • Actual HRA received from employer
- • Rent paid minus 10% of salary (Basic + DA)
- • 50% of salary for metro cities, 40% for non-metro
Metro cities: Delhi, Mumbai, Kolkata, Chennai. All other cities are non-metro.
Important Requirements
- •You must be living in a rented accommodation (not own house)
- •You must actually pay rent to claim exemption
- •If annual rent exceeds ₹1 lakh, provide landlord's PAN
- •Keep rent receipts and rental agreement as proof
- •If staying in parents' house, you can pay them rent
- •Balance HRA (after exemption) is added to taxable income
Frequently Asked Questions
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