HRA Exemption Calculator
Find how much of your House Rent Allowance is tax-exempt. Enter your basic salary, HRA received and rent paid to see all three statutory limits and the exemption that applies to you.
How to use the HRA Exemption Calculator
Enter your annual basic salary plus dearness allowance, the part of pay HRA rules are based on.
Add the HRA you receive and the total rent you pay for the year.
Tick Metro city if you live in Delhi, Mumbai, Kolkata or Chennai; otherwise 40% of basic applies.
Read the three limits and the lowest of them — that is your HRA exemption.
Frequently asked questions
How is HRA exemption calculated?
The exempt portion is the least of three figures: the HRA you actually receive, rent paid minus 10% of your basic salary, and 50% of basic in metro cities or 40% elsewhere. The remaining HRA is taxable.
Which cities count as metro for HRA?
Only Delhi, Mumbai, Kolkata and Chennai are treated as metro cities for HRA purposes, where 50% of basic applies. Every other city uses the 40% limit.
Can I claim HRA if I live in a rented home I own?
HRA exemption can be claimed whenever you genuinely pay rent, provided you can produce rent receipts. You cannot claim it for a home you neither rent nor occupy.