HRA Exemption Calculator India FY 2026-27
Calculate your HRA tax exemption under Section 10(13A) with metro/non-metro rules.
Read the complete guide →HRA Exemption (Annual)
₹1,80,000
Based on: Rent paid minus 10% of basic salary
| Rule | Annual | Monthly |
|---|---|---|
| 1. Actual HRA received | ₹3,00,000 | ₹25,000 |
| 2. 50% of basic salary | ₹3,00,000 | ₹25,000 |
| 3. Rent paid - 10% of basic(Minimum) | ₹1,80,000 | ₹15,000 |
| Exempt HRA | ₹1,80,000 | ₹15,000 |
| Taxable HRA | ₹1,20,000 | ₹10,000 |
HRA exemption is available only under the old tax regime. Not applicable under the new tax regime.
Free: Indian Salary Tax Cheatsheet 2026-27
New regime slabs, old regime deductions, PT by state — one page, print-ready.
How to Use HRA Calculator
- Enter Basic Salary — Your basic salary (not gross) per month or per year.
- Enter HRA received — The HRA component shown in your salary slip.
- Enter rent paid — Actual monthly rent you pay for your accommodation.
- Select metro/non-metro — Metro cities (Delhi, Mumbai, Chennai, Kolkata) get 50% of basic; non-metro gets 40%.
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Frequently Asked Questions — HRA Calculator
How is HRA exemption calculated?
HRA exemption is the minimum of three amounts: (1) Actual HRA received, (2) 50% of basic salary for metro cities or 40% for non-metro, (3) Actual rent paid minus 10% of basic salary. The lowest of these three is your exempt HRA.
Is HRA exemption available under the new tax regime?
No. HRA exemption under Section 10(13A) is NOT available under the new tax regime. You can only claim HRA exemption if you opt for the old tax regime.
Which cities are considered metro for HRA?
Only 4 cities are considered metro for HRA calculation: Delhi, Mumbai, Chennai, and Kolkata. All other cities, including Bangalore, Hyderabad, Pune, etc., are non-metro for HRA purposes.
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