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India flagIndia - FY 2025-26 / AY 2026-27

HRA Exemption Calculator

Estimate India House Rent Allowance exemption from salary, HRA received, rent paid, city type, and tax regime.

FormulaHRA exemption = least of actual HRA received, rent paid - 10% of salary, and 40% or 50% of salary

Formula

HRA exemption formula

HRA exemption depends on tax regime, rent proof, salary structure, and employer or filing validation. This calculator is only a planning estimate.

HRA exemption = least of actual HRA received, rent paid - 10% of salary, and 40% or 50% of salary

If salary is 600,000, HRA is 240,000, rent is 300,000, and city type is metro, exemption is min(240,000, 240,000, 300,000) = 240,000.

SourcesThis profile covers the common India HRA exemption formula for salary income under the old tax regime. The exemption is the least of actual HRA received, rent paid minus 10% of salary, and 40% or 50% of salary depending on city type.

Sources and assumptions

India HRA exemption source notes

This profile covers the common India HRA exemption formula for salary income under the old tax regime. The exemption is the least of actual HRA received, rent paid minus 10% of salary, and 40% or 50% of salary depending on city type.

Effective year
FY 2025-26 / AY 2026-27
Last verified
2026-06-23

HRA exemption depends on tax regime, rent proof, salary structure, and employer or filing validation. This calculator is only a planning estimate.

Official and reference sources

Assumptions

  • Salary means basic salary plus dearness allowance entered by the user.
  • Metro city mode applies the 50% salary limit; non-metro mode applies the 40% salary limit.
  • The calculator treats values as annual amounts.
  • HRA exemption is shown as zero in new-regime mode.

Not included

  • Rent receipt, PAN, employer documentation, and actual proof validation.
  • Complex salary definitions, commission as a percentage of turnover, partial-year tenancy, and multiple cities.
  • Tax payable impact, surcharge, cess, and return-filing treatment.
FAQ6 common questions for this calculator.

FAQs

Can I claim HRA in the new tax regime?+

This calculator shows HRA exemption as zero in new-regime mode because HRA exemption is generally part of the old-regime calculation.

What salary is used for HRA exemption?+

The simplified estimate uses annual basic salary plus dearness allowance entered by the user.

How does the HRA Exemption Calculator calculate the result?+

For the HRA Exemption Calculator, it uses the HRA exemption formula: HRA exemption = least of actual HRA received, rent paid - 10% of salary, and 40% or 50% of salary. If salary is 600,000, HRA is 240,000, rent is 300,000, and city type is metro, exemption is min(240,000, 240,000, 300,000) = 240,000.

What information do I need to use the HRA Exemption Calculator?+

For the HRA Exemption Calculator, enter salary, HRA received, rent paid, city type, and tax regime. Keep the units consistent with the calculator fields and compare your setup with the worked example on the page.

How accurate is the HRA Exemption Calculator?+

HRA Exemption Calculator is accurate for the rates, amounts, dates, and rules entered. It uses the HRA exemption formula shown on this page. Real products can differ because of fees, taxes, contract terms, or changing official thresholds.

What should I check before using the HRA Exemption Calculator result?+

For the HRA Exemption Calculator, check salary, HRA received, rent paid, city type, and tax regime, then compare the HRA exemption formula and worked example with the contract or source you will rely on. Fees, tax year, currency, and payment timing can change the final decision.

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Finance guide

How to use the HRA Exemption Calculator

Estimate India House Rent Allowance exemption from salary, HRA received, rent paid, city type, and tax regime. The page also explains the HRA exemption formula and shows a practical example: If salary is 600,000, HRA is 240,000, rent is 300,000, and city type is metro, exemption is min(240,000, 240,000, 300,000) = 240,000.

  1. 1

    Enter your details

    Enter salary, HRA received, rent paid, city type, and tax regime, then complete any other fields shown in the calculator.

  2. 2

    Check the calculation

    Review the result alongside the HRA exemption formula: HRA exemption = least of actual HRA received, rent paid - 10% of salary, and 40% or 50% of salary.

  3. 3

    Compare scenarios

    Change one or more inputs to see how they affect the HRA Exemption Calculator result before you use the estimate.