SalaryUpdated for 2026
Calculate HRA exemption as per Indian tax rules

HRA Calculator India

Estimate your House Rent Allowance exemption, taxable HRA, and eligible deduction based on salary and rent paid.

₹5,000₹2,00,000
₹0₹1,00,000
₹0₹2,00,000

HRA Exemption

₹15,000

Taxable HRA

₹0

Deduction Amount

₹15,000

HRA Calculation Details

Basic Salary₹30,000
HRA Received₹15,000
Rent Paid₹20,000
City TypeMetro
Exempt HRA Amount₹15,000
Taxable HRA₹0
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HRA Rules Explained

House Rent Allowance (HRA) is a tax benefit available to salaried employees who live in rented accommodation. The tax exemption is calculated under Section 10(13A) of the Income Tax Act, based on your basic salary, actual HRA received, rent paid, and whether you live in a metro city.

This calculator helps you determine the exempt portion of HRA and the amount that will be taxed. It uses the official formula and displays the HRA exemption, taxable HRA, and total deduction amount clearly.

For a full tax estimate, use this along with our Income Tax Calculator and In-Hand Salary Calculator to understand your total take-home pay.

HRA Exemption Calculation

The HRA exemption is the minimum of these three values:

  • Actual HRA received from your employer.
  • Rent paid minus 10% of basic salary.
  • 50% of basic salary for metro cities, or 40% for non-metro cities.

Once the exempt amount is calculated, the remaining HRA received becomes taxable HRA.

How to use this calculator

Enter your basic salary, HRA received, rent paid, and whether you live in a metro city. The calculator will compute your HRA exemption and taxable HRA instantly.

If you live in a metro city, use 50% of basic salary in the calculation. For non-metro cities, the limit is 40% of basic salary.

Frequently Asked Questions

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