Old regime only

HRA Exemption Calculator

Works out your tax-exempt House Rent Allowance under Section 10(13A). All figures below are monthly — the result shows both monthly and annual.

HRA exemption only applies under the Old Tax Regime — the new regime does not allow this exemption at all. This calculator gives an estimate for informational purposes only and is not tax advice. Verify with your payroll team or a chartered accountant before filing.

Basic salary (monthly)

₹

DA forming part of retirement benefit (monthly)

₹

Most private-sector employees can leave this at 0 — it usually only applies to government/PSU salary structures.

HRA received (monthly)

₹

Rent paid (monthly)

₹

City type

Metro here means exactly Delhi, Mumbai, Kolkata, and Chennai — no other city, including Bengaluru, Hyderabad, or Pune, counts as metro for this specific exemption.

Actual HRA received ₹0

Rent paid − 10% of Basic+DA ₹0

50%/40% of Basic+DA (city) ₹0

EXEMPT HRA (MONTHLY)

₹0

Annual: ₹0

CALCULATED

The exemption is the lowest of the three figures above (highlighted). The rest of your HRA is taxable as salary.

Frequently asked questions

Which cities count as "metro" for HRA?

Only Delhi, Mumbai, Kolkata, and Chennai. Every other city in India, regardless of size, is treated as non-metro (40% instead of 50%) for this specific exemption.

Can I claim HRA exemption under the new tax regime?

No. HRA exemption is only available under the old tax regime. If you've opted for the new regime, this exemption doesn't apply to you regardless of your rent.

What if I don't pay any rent, or pay very little?

If your rent is less than 10% of your Basic+DA, your exemption from that component drops to zero, which usually makes your overall exempt HRA very small or nil.