WealthMetric
Personal Finance
WealthMetric

HRA Exemption Calculator

Work out how much of your House Rent Allowance is tax-exempt under Section 10(13A) — the least of three limits, calculated automatically. Old Regime only.

Salary (Monthly)
Basic Salary
50.0K
₹
Dearness Allowance (if part of retirement benefits)
₹
Usually ₹0 for private-sector salaries — mainly applies to government/PSU pay
Rent (Monthly)
HRA Received
25.0K
₹
Rent Paid
20.0K
₹
Rent receipts aren't required if this is ≤₹3,000/month; landlord's PAN is needed if annual rent exceeds ₹1,00,000
City Type
Metro (8 cities)
Non-Metro
Metro (50% limit): Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad. Every other city uses the 40% limit.
HRA Exemption
₹15.0K
per month
₹1.80L
per year
₹1.20L
taxable HRA per year
The exemption is the lowest of the three limits below — whichever one is smallest caps how much you can claim.
The Three Limits
Actual HRA Received
₹25,000/mo
50% of Salary (Basic + DA)
₹25,000/mo
Rent Paid − 10% of SalaryLOWEST — BINDING
₹15,000/mo
Saved Scenarios · stored in this browser only, up to 8
Save what you've entered and the results below, then try a different set of numbers and compare them side by side.
💾Save this scenario
💡 HRA exemption is only available under the Old Regime — the New Regime taxes your full HRA received. If your rent is ₹0 or you don't pay rent (e.g. living with family, rent-free, or in your own home), your exemption is ₹0 regardless of HRA received. Use the Income Tax Calculator to see how this exemption affects your overall Old vs New Regime comparison — add it to the "Other" deduction field there.
Data Sources & Method
Formula is Section 10(13A) read with Rule 2A of the Income Tax Rules. The metro city list — expanded from 4 to 8 cities by the CBDT's Income-tax Rules, 2026 (notified 20 March 2026), effective FY 2026-27 — is cross-checked against published FY 2026-27 HRA guidance. "Salary" for this formula means Basic + DA (only where DA counts toward retirement benefits) + any fixed-percentage sales commission — this calculator doesn't model the commission component.
Frequently Asked Questions
Which cities count as 'metro' for the 50% limit?
Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad — as of FY 2026-27. This list expanded from the traditional 4 cities (Delhi, Mumbai, Kolkata, Chennai) to 8 under the CBDT's Income-tax Rules, 2026, notified 20 March 2026. Every other city — including large ones like Jaipur, Kochi or Chandigarh — uses the 40% limit.
Can I claim HRA exemption under the New Regime?
No. HRA exemption under Section 10(13A) is only available if you file under the Old Regime. Under the New Regime, your entire HRA received is taxed as regular salary income.
What if I don't pay rent, or pay very little?
Your exemption is capped by the 'Rent Paid − 10% of Salary' limit, so if you pay no rent (living with family, rent-free accommodation, or your own home), that limit is ₹0 or negative — clamped to ₹0 — meaning your entire HRA received becomes taxable, regardless of the other two limits.
Do I need rent receipts or my landlord's PAN?
Rent receipts generally aren't required if your monthly rent is ₹3,000 or less, though many employers still ask for them. Your landlord's PAN becomes mandatory if your annual rent exceeds ₹1,00,000 (i.e. more than roughly ₹8,333/month) — if your landlord doesn't have a PAN, a signed declaration is usually accepted instead.
Is my data stored or shared?
No. Every number you enter stays in your browser and is only used to calculate the exemption shown on screen — nothing is saved, uploaded, or sent to WealthMetric or anyone else.
Related Calculators