Salary / HRA calculator
Make your rent
count.
Estimate the HRA amount that may be exempt from tax based on your salary, rent, and city.
Your estimate
HRA tax exemption
HRA exemption is the least of actual HRA received, rent paid minus 10% of basic salary, and 50% of basic salary in a metro city or 40% in a non-metro city. Keep rent receipts and supporting records for your employer or tax filing.
Understand the result
How it works
HRA exemption is calculated by comparing three amounts: actual HRA received, rent paid minus 10% of basic salary, and the city-based percentage of basic salary. The lowest of those three amounts is the estimated exemption.
Worked example: For ₹5,40,000 basic salary, ₹2,16,000 HRA, and ₹2,40,000 annual rent in a metro city, the exemption is the lowest of the three eligible amounts.
Good to know
Frequently asked questions
What is HRA exemption?+
HRA exemption is the eligible portion of house rent allowance that can be excluded from taxable salary under the applicable rules.
How is HRA exemption calculated?+
It is the least of actual HRA received, rent paid minus 10% of basic salary, and 50% of basic salary in a metro city or 40% in a non-metro city.
Can I claim HRA if I live in a non-metro city?+
Yes. The calculation uses 40% of basic salary as the city-based limit for a non-metro city, instead of 50% for a metro city.
What documents may support an HRA claim?+
Employers or tax authorities may ask for rent receipts, rental agreements, landlord details, and payment records. Keep documents that support your actual claim.
Can I claim HRA without paying rent?+
HRA exemption generally requires rent payment and supporting evidence. Confirm your eligibility and filing treatment with your employer or tax professional.
Disclaimer: This calculator is an estimate, not professional financial or tax advice. Confirm eligibility, rent documentation, and filing treatment with your employer or tax professional.