HRA Calculator
Calculate the tax-exempt part of your House Rent Allowance. The calculator applies all three conditions of section 10(13A) and the updated list of metro cities.
HRA exemption under section 10(13A) is available only in the old tax regime.
From FY 2026-27, Bengaluru, Hyderabad, Pune and Ahmedabad get the 50% metro limit along with Delhi, Mumbai, Kolkata and Chennai.
Rent above ₹1 lakh a year: you must give your employer the landlord’s PAN.
Exemption is the lowest of these three
| Rule | Yearly amount |
|---|---|
| Actual HRA received | ₹2,40,000 |
| Rent paid minus 10% of basic + DA ✓ lowest | ₹1,56,000 |
| 40% of basic + DA | ₹2,40,000 |
How to calculate HRA exemption
- Choose the financial year.
- Enter your monthly basic salary plus DA, the HRA you receive and the rent you pay.
- Select your city.
- See the yearly exemption and which of the three rules limits it.
Frequently asked questions
How is HRA exemption calculated?
The exemption is the lowest of: (1) actual HRA received, (2) rent paid minus 10% of basic + DA, and (3) 50% of basic + DA in metro cities or 40% elsewhere.
Which cities are metros for HRA from FY 2026-27?
Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad get the 50% limit from FY 2026-27 under the new Income-tax Rules. For FY 2025-26 only the first four count as metros.
Can I claim HRA in the new tax regime?
No. The HRA exemption is available only if you choose the old tax regime.
Do I need rent receipts?
Employers usually ask for rent receipts. If annual rent is above ₹1 lakh, you must also give the landlord’s PAN. You can create receipts with our rent receipt generator.
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All Money Calculators →- Rent Receipt Generator Create rent receipts for every month of the financial year to submit to your employer for the HRA exemption.
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