Actual HRA Received
The total HRA component received from your employer during the financial year.
Old Tax Regime • AY 2026-27
HRA Exemption Calculator India
Calculate your House Rent Allowance (HRA) exemption under Section 10(13A) of the Income Tax Act. This free calculator uses the least-of-three rule to determine the maximum HRA exemption you can claim.
Interactive Calculator
Calculate Your HRA Exemption
Enter your salary details to find out the maximum HRA exemption you can claim under the old tax regime.
HRA Exemption
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Fill in your salary and rent details above to calculate the maximum HRA exemption.
Understanding HRA
How HRA Exemption is Calculated
The HRA exemption under Section 10(13A) is the least of three amounts:
Rent Paid − 10% of Salary
Total annual rent paid minus 10% of your salary (Basic + DA). The excess rent over 10% qualifies.
50% or 40% of Salary
50% of salary if you live in a metro city (Mumbai, Delhi, Kolkata, Chennai), or 40% for non-metro cities.
Important Notes
HRA exemption is only available under the old tax regime. If you opt for the new tax regime u/s 115BAC, you cannot claim HRA exemption.
Rent receipts or rental agreement are required as proof. If annual rent exceeds ₹1,00,000, the landlord's PAN is mandatory.
FAQs
HRA Calculator — Frequently Asked Questions
How is HRA exemption calculated in India?
HRA exemption under section 10(13A) is the least of three amounts: (1) Actual HRA received, (2) Rent paid minus 10% of salary (Basic + DA), (3) 50% of salary if metro or 40% if non-metro.
Which cities are considered metro for HRA?
Mumbai, Delhi, Kolkata and Chennai are the four metro cities for HRA exemption purposes. All other cities including Bangalore, Hyderabad, Pune, etc. are classified as non-metro.
Can I claim both HRA and home loan deduction?
Yes, if you live in a rented accommodation and have a home loan for a different property, you can claim both HRA exemption and home loan interest deduction u/s 24(b) under the old regime.
Is HRA available under the new tax regime?
No. HRA exemption under section 10(13A) is not available under the new tax regime (section 115BAC). Consider Section 80GG if HRA is not part of your salary under the old regime.
What documents are needed for HRA exemption?
Rent receipts or a rental agreement, landlord's PAN (mandatory if rent exceeds ₹1,00,000 per year), and Form 12BB submitted to your employer.
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