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HRA calculator

See how much of your house rent allowance is tax-free. Enter your salary and rent, pick your city type, and get the exempt and taxable amounts. Nothing you type leaves your browser.

Your details

Enter amounts
₹
₹
₹
₹
The metro list can change. Check the rules for the year you are filing.
Tax-free HRA (per year)
₹0
Taxable HRA₹0
HRA actually received₹0
Rent minus 10% of basic + DA₹0
40% of basic + DA₹0

All amounts are per year (your monthly figures × 12).

The tax-free amount is the smallest of the last three figures above.

What is HRA?

House Rent Allowance is the part of your salary your employer pays to help with rent. If you pay rent, part of it can be exempt from income tax under Section 10(13A). The exempt amount depends on your salary, the rent you pay, and the city you live in.

How the HRA exemption is calculated

The exempt amount is the smallest of these three figures:

  1. The HRA you actually receive from your employer.
  2. The rent you pay, minus 10% of your basic salary plus dearness allowance.
  3. 50% of basic plus dearness allowance if you live in a metro city, or 40% if you do not.
Exempt HRA = least of (HRA received, Rent − 10% of salary, 40% or 50% of salary)

Whatever part of your HRA is not exempt is added to your taxable salary.

Example. Basic ₹50,000 a month, HRA ₹20,000, rent ₹18,000, in a non-metro city. Per year: basic ₹6,00,000, HRA ₹2,40,000, rent ₹2,16,000. The three figures are ₹2,40,000 (HRA received), ₹1,56,000 (rent minus ₹60,000) and ₹2,40,000 (40% of basic). The smallest is ₹1,56,000, so that much is tax-free and ₹84,000 is taxable.

Who can claim it

  • You must pay rent on accommodation you live in.
  • You cannot claim if you live in your own house or in rent-free housing from your employer.
  • The exemption is available only under the old tax regime, not the new one.

Documents you need

Keep your rent agreement and rent receipts or bank proof. If you pay more than ₹1 lakh of rent in a year, your landlord's PAN is required. If you pay rent to a relative, keep a written agreement and pay through the bank.

Frequently asked questions

How is the HRA exemption calculated?

The exempt amount is the least of three figures: the HRA you actually receive, the rent you pay minus 10% of basic plus dearness allowance, and 50% of basic plus dearness allowance for metro cities or 40% for other cities.

Can I claim HRA under the new tax regime?

No. The HRA exemption is available only under the old tax regime.

Can I claim HRA if I pay rent to my parents?

Yes, if the arrangement is genuine: there is a rent agreement, rent is paid through the bank, and your parent shows the rent as income in their own return.

Do I need my landlord's PAN?

If the rent you pay is more than 1 lakh rupees in a year, your landlord's PAN is required to claim the exemption.

Can I claim HRA if I live in my own house?

No. The exemption is for rent actually paid on accommodation you do not own and live in.

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This calculator gives an estimate for information only. It is not legal or tax advice. Tax rules, including which cities count as metro, can change. Check the current rules or ask your accountant before you file.