How to use the HRA Exemption Calculator
- Enter basic salary and any dearness allowance per year.
- Enter HRA received and the rent you pay per year, and choose the city type.
- Read the exempt and taxable HRA, with the three amounts compared.
How it works
Exempt HRA = the lowest of (a) actual HRA received, (b) rent paid minus 10% of basic salary plus DA, and (c) 50% of that salary for metro cities or 40% for non-metro cities. HRA above the exempt amount is taxable.
Worked example
Basic 6,00,000, HRA 2,40,000, rent 2,16,000, metro: (a) 2,40,000, (b) 2,16,000 − 60,000 = 1,56,000, (c) 3,00,000. The lowest is 1,56,000, so that amount is exempt and 84,000 is taxable.
Limits and good to know
HRA exemption generally applies under the old tax regime and needs rent receipts and, above a yearly rent threshold, the landlord’s PAN. The metro list and rules can change; this is an estimate, not tax advice.
Frequently asked questions
It is the lowest of three amounts: actual HRA received, rent paid minus 10% of salary, and 50% (metro) or 40% (non-metro) of salary.
Yes. It is free with no sign-up.
No. Everything runs in your browser and nothing you enter is sent to a server.
Estimate for information only, not tax or legal advice.