HRA Exemption Calculator
How much of your House Rent Allowance is tax-free under Section 10(13A), and how much is taxable, for metro and non-metro cities.
How to use the HRA Exemption calculator
- Enter monthly basic + DA, monthly HRA received, monthly rent paid and city.
- Read the tax-free HRA (yearly) at the top of the result, with taxable HRA (yearly), actual HRA received, rent paid − 10% of salary underneath. It updates as you type.
- Change one input at a time to see what moves the answer most, then save the result with Copy link or Download PDF.
About this tool
The exemption is the lowest of three amounts, shown separately so you can see which one limits you. It is available only under the old tax regime.
Formula: Exempt = least of (HRA received, rent − 10% of basic+DA, 50% or 40% of basic+DA)
Worked example
With monthly basic + da of ₹50,000, monthly hra received of ₹20,000, monthly rent paid of ₹18,000 and city of Any other city (40%):
| Tax-free HRA (yearly) | ₹1,56,000 |
| Taxable HRA (yearly) | ₹84,000 |
| Actual HRA received | ₹2,40,000 |
| Rent paid − 10% of salary | ₹1,56,000 |
| 50% / 40% of salary | ₹2,40,000 |
Annual rent is above ₹1 lakh, so your employer will ask for the landlord's PAN.
Built and reviewed by Savitar Finance (savitarfinance@gmail.com). Rules and rates last checked October 2026. How we calculate · Report a problem
Questions people ask
Can I claim HRA under the new tax regime?
No. The HRA exemption is available only if you choose the old regime.
Do I need my landlord's PAN for HRA?
Yes, if annual rent is more than ₹1 lakh. Keep rent receipts as proof; our rent receipt generator makes them.