HRA Exemption Calculator

Calculate your exact House Rent Allowance (HRA) exemption based on salary, rent paid, and your city type for FY 2025-26.

Annual Basic Salary (+ DA if any)

Annual HRA Received

Annual Rent Paid

City Type

HRA Exemption Result

Exempt HRA Amount

Tax-free under Section 10(13A)

Taxable HRA Amount

Added to your taxable salary

Calculation Breakdown (Lowest of the three):

1. Actual HRA Received:0
2. Rent Paid minus 10% of Basic:0
3. 50% of Basic Salary:0

⚠️ Disclaimer: Calculations are for reference only. Verify with official GSTN portal or consult a CA before filing returns.

How is HRA Exemption Calculated?

The exemption for House Rent Allowance (HRA) is calculated under Section 10(13A) of the Income Tax Act. The exempt amount will be the lowest of the following three:

Actual HRA received from the employer.
50% of Basic Salary + DA (for those living in Metro cities) OR 40% (for those in Non-Metro cities).
Actual rent paid minus 10% of Basic Salary + DA.

Note: HRA exemption is generally claimed by those opting for the Old Tax Regime. The New Tax Regime restricts this exemption unless explicitly allowed under revised conditions.