HomeFree ToolsHRA Exemption Calculator
Income Tax · Free Calculator

HRA Exemption Calculator

Find the exact House Rent Allowance exemption you can claim under Section 10(13A).

⚡ Quick answer

The HRA exemption under Section 10(13A) is the least of three amounts: the actual HRA received, rent paid minus 10% of salary (basic + DA), and 50% of salary for metro cities (40% for non-metro). This calculator works out all three and shows your exempt and taxable HRA instantly.

How it’s calculated

  • Exempt HRA is the least of: (a) actual HRA received, (b) rent paid − 10% of salary (basic + DA), (c) 50% of salary for metro cities / 40% for non-metro.
  • Metro cities for HRA are Delhi, Mumbai, Kolkata and Chennai (50%). Everywhere else is treated as non-metro (40%).
  • HRA exemption is available only under the old tax regime. Under the new regime, HRA is fully taxable.
  • Salary here means Basic + Dearness Allowance (DA), if DA forms part of retirement benefits.

Frequently asked questions

Can I claim HRA under the new tax regime?

No. The HRA exemption under Section 10(13A) is available only under the old tax regime. If you opt for the new regime, the entire HRA is taxable.

Which cities are metro for HRA?

Only Delhi, Mumbai, Kolkata and Chennai qualify as metro cities, where the exemption limit is 50% of salary. All other cities, including Jaipur, Pune, Hyderabad and Bengaluru, are non-metro at 40%.

Can I claim HRA if I pay rent to my parents?

Yes, if you genuinely pay rent to a parent who owns the house, you can claim HRA — but the rent must actually be paid and the parent must report it as income. Keep a rent agreement and bank transfer proof.

Is a PAN of the landlord required?

Yes. If your annual rent exceeds ₹1,00,000, you must report the landlord’s PAN to your employer to claim the exemption.

Want us to handle it for you?

CA-led filing, planning and compliance — EaseValue Advisors LLP, Jaipur.

See the service →

More free calculators

Income Tax
Home loan tax benefitSee the real tax your home loan saves — interest, principal an... 15G / 15H eligibilityCheck whether you can give Form 15G or 15H to stop the bank de... 80DDB medicalWork out your deduction for treating a specified disease under... Education loan 80ESee the tax you save on your education loan interest under Sec... Gift taxSee whether a gift you received is tax-free or taxable, and wh... Contractor TDSWork out the TDS to deduct on payments to a contractor, the 1%... TDS on rentWork out the TDS a tenant must deduct on rent, and see why an... HUF benefitSee whether forming a Hindu Undivided Family actually saves yo... Senior Citizen Tax CalculatorWork out what a senior or super-senior citizen actually pays u... HRA vs Section 134 CalculatorWork out which of the two rent reliefs you are entitled to — t... House Property Income CalculatorWork out your income under the house-property head for every p... Capital Gains Exemption PlannerYou have a capital gain and a choice of three shelters. This w... Arrears Relief CalculatorArrears paid in one lump sum push you into a higher slab in th... TDS on Property Purchase CalculatorWhen you buy property, you are the one who has to deduct the t... ITR Late Fee CalculatorThe fee is the small part. See the interest stacking at 2% a m... Tax Audit CalculatorFind out whether you need a tax audit this year — which thresh... Advance Tax Interest CalculatorWork out the interest you owe for paying advance tax late or s... Equity Capital Gains CalculatorTax on your shares and equity mutual fund gains — including ho... Property Capital Gains CalculatorWork out the tax on your house, flat or land sale — and find o... ITR Form SelectorAnswer a few yes/no questions and get a straight verdict on th... Old vs New Regime CalculatorSee which regime actually saves you money for FY 2025-26 — and... Advance Tax CalculatorEstimate your advance-tax liability and the four instalment du... Presumptive (44AD/ADA)Work out your presumptive income under Section 44AD (business)...

Browse all free calculators →

HRA Exemption Calculator

Metro = Delhi, Mumbai, Kolkata, Chennai
Actual HRA received₹0
Rent paid − 10% of salary₹0
% of salary₹0
HRA exempt (least of three)₹0
Taxable HRA₹0
Indicative estimate for general guidance only, based on current rules. Please confirm with a qualified Chartered Accountant before acting. Updated for FY 2025-26 (AY 2026-27).
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan