HRA Exemption Calculator
HRA Calculator 2026
Calculate your HRA tax exemption under Section 10(13A) of the Income Tax Act. Know exactly how much HRA you can claim to reduce your tax liability.
HRA Calculator
Monthly Basic Salary₹50,000
HRA Received (Monthly)₹20,000
Rent Paid (Monthly)₹15,000
Annual HRA Exemption
₹1,20,000
Monthly: ₹10,000
HRA Exemption Breakdown (Annual)
Actual HRA Received ₹2,40,000
50% of Basic Salary (Metro)₹3,00,000
Rent Paid - 10% of Basic ₹1,20,000
HRA Exempt (min of above)₹1,20,000
Taxable HRA₹1,20,000
HRA Exemption Rules
HRA exemption is calculated as the minimum of three conditions. You can claim HRA exemption only if you are actually paying rent and living in a rented house.
1
Actual HRA Received
The actual HRA component in your salary from your employer.
2
50%/40% of Basic Salary
50% for metro cities (Mumbai, Delhi, Kolkata, Chennai), 40% for others.
3
Rent Paid - 10% of Basic
Rent paid annually minus 10% of annual basic salary.
The minimum of the above three amounts is your HRA tax exemption.