HRA Exemption Calculator
Free HRA exemption calculator. Find your House Rent Allowance tax exemption under Section 10(13A) from your salary, HRA, rent and city — with the full breakdown.
🔒 Calculated entirely in your browser — your salary figures never leave your device. HRA exemption applies under the old tax regime only.
Free HRA Exemption Calculator
This free online HRA calculator works out how much of your House Rent Allowance is exempt from income tax under Section 10(13A), and how much stays taxable. Enter your annual basic salary, any dearness allowance, the HRA you receive, the rent you pay and whether you live in a metro city — it instantly shows the three legal limits and which one applies. It’s free, private and runs entirely in your browser.
How to use the HRA calculator
- Enter your annual basic salary (use yearly figures throughout).
- Add your dearness allowance if you get one — leave it as 0 if not.
- Enter the HRA received from your employer for the year.
- Enter the total rent paid during the year.
- Pick whether you live in a metro city, then read your exempt and taxable HRA.
How HRA exemption is calculated
Under Section 10(13A) of the Income Tax Act, your exempt HRA is the least of these three amounts:
- The actual HRA received from your employer.
- Rent paid minus 10% of (Basic + DA). If this works out negative, it is treated as zero.
- 50% of (Basic + DA) if you live in a metro city (Delhi, Mumbai, Kolkata or Chennai), or 40% of (Basic + DA) if you live anywhere else.
Whichever of the three is smallest becomes your tax-exempt HRA; the rest of the HRA you received is added to your taxable salary. Only the basic pay and dearness allowance that forms part of retirement benefits count as “salary” here — other allowances are ignored. Note that the HRA exemption is available only under the old tax regime; if you opt for the new regime, you cannot claim it.