Tax
HRA Calculator
House Rent Allowance is tax-exempt only up to a limit. Enter your basic, HRA received, rent paid, and city type — we'll compute the lowest of the three components, which is what's exempt.
Inputs
₹
₹1.00 L₹50.00 L
₹
₹0₹30.00 L
₹
₹0₹30.00 L
Metro: Mumbai, Delhi, Kolkata, Chennai. All others = non-metro.
HRA exemption
Lowest of the three is exempt under Section 10(13A)
Actual HRA received
₹3,00,000
50% of basic (metro)
₹3,00,000
Rent − 10% of basic
✓ Lowest — this is exempt
₹1,80,000
Exempt HRA
₹1,80,000
Taxable HRA
₹1,20,000
The 3-test rule
HRA exemption is the lowest of these three:
- A. Actual HRA received from employer
- B. 50% of basic (metro) or 40% of basic (non-metro)
- C. Annual rent paid minus 10% of basic
Important notes
- • HRA exemption only available in old tax regime
- • You must actually pay rent to claim HRA
- • Metro = Mumbai, Delhi, Kolkata, Chennai (Bangalore/Hyderabad don't count)
- • Rent receipts + landlord PAN required if rent > ₹1L/year
- • Cannot claim HRA if living in own/family-owned house rent-free