HRA exemption calculator
Enter your basic salary, dearness allowance, HRA received and rent paid each month, and pick your city. The page shows the exempt HRA, the taxable part and how it was worked out.
- Least of three rule
- Free, no sign-up
Runs in your browser. Nothing you type or open is uploaded. Free to use, no account. More everyday tools
How to use it
- Enter your monthly basic salary, any DA counted for retirement benefits, and the HRA you receive.
- Enter the rent you pay each month and pick your city.
- Read the exempt and taxable HRA for the month and the year.
The least of three rule
The exempt HRA is the lowest of three amounts: the HRA you actually receive; the rent you pay minus 10% of salary; and 50% of salary in the listed metro cities or 40% elsewhere. Salary here means basic pay plus dearness allowance that counts for retirement benefits. Anything above the exempt amount is taxed with your salary.
HRA exemption is available in the old tax regime. Employers usually ask for rent receipts, and for your landlord's PAN when rent is above 1 lakh a year; the rent receipt generator on this site makes the receipts.
Private by design
Privacy
Everything runs in this page and stays on your device. Your salary stays in this tab and out of the address bar.
This page also shows Google ads, which can use cookies. Privacy and cookies explains how.
Questions
Which cities get the 50% limit?
From tax year 2026-27, Rule 279 of the Income-tax Rules, 2026 gives the 50% limit to Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. Every other city uses 40%.
Can I claim HRA in the new tax regime?
HRA exemption is part of the old regime. Use the income tax calculator to see which regime is better for you.
What if I live in my own house?
HRA exemption needs rent to be paid, so with no rent the whole HRA is taxable.
Do I need rent receipts?
Employers usually ask for them, and for your landlord's PAN when rent is above 1 lakh a year.