Finance & tax
HRA Exemption Calculator
Find how much of your House Rent Allowance is tax-free under the old regime. Enter your basic salary, the HRA you receive, the rent you pay and your city, and you'll see the exempt and taxable portions.
Annual figures
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₹
₹
HRA exempt from tax—
Taxable HRA—
1. Actual HRA received—
2. Rent − 10% of basic—
3. 40% of basic—
How it's calculated
The exemption is the smallest of three amounts: the actual HRA you receive, the rent you pay minus 10% of your basic salary, and 50% of basic if you live in a metro (40% otherwise). The lowest figure is exempt; the rest of your HRA is taxable.
Exemption = least of (actual HRA, rent − 10% basic, 50%/40% of basic). Available only under the old tax regime.
Frequently asked questions
Do I need rent receipts?
Yes — keep receipts, and the landlord's PAN if annual rent exceeds ₹1 lakh. Our rent receipt generator helps.
Can I claim if I pay rent to family?
Yes, if it's a genuine arrangement with actual payment and the owner declares the income — keep proper proof.
New regime?
HRA exemption doesn't apply in the new regime; the whole HRA is taxable there.