Tax & salary
HRA Calculator
Work out how much of your House Rent Allowance is exempt from tax under the old regime — it's the smallest of three limits.
Salary & rent details
HRA exemption
Exempt HRA (monthly)
₹0
1. Actual HRA received₹0
2. Rent − 10% of basic₹0
3. 50%/40% of basic₹0
Taxable HRA₹0
Exemption is the smallest of the three limits. Only available under the old tax regime.
How HRA exemption is calculated
The exempt portion of HRA is the least of three amounts: what you actually receive, the rent you pay minus 10% of your basic salary, and a fixed percentage of basic salary depending on whether you live in a metro or non-metro city.
Exempt HRA = minimum of:
1. Actual HRA received
2. Rent paid − (10% of Basic + DA)
3. 50% of Basic + DA (metro) or 40% of Basic + DA (non-metro)
Frequently asked
Can I claim HRA under the new tax regime?
No — HRA exemption is available only under the old regime. Under the new regime, HRA received is just part of your salary, already reflected in the flat slab rates.
What counts as a metro city?
For HRA purposes, only Delhi, Mumbai, Kolkata and Chennai count as metros with the 50% limit — every other city uses 40%.
Related calculators
Figures are estimates for planning purposes only and do not constitute tax advice.