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HRA Exemption Calculator

Free to Use

Calculate your HRA exemption under Section 10(13A) of the Income Tax Act. Instantly find exempt vs taxable HRA for metro and non-metro cities.

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Old Regime Only — HRA Exemption does NOT apply under New Regime

HRA exemption under Section 10(13A) is exclusively available under the Old Tax Regime. Under the New Tax Regime (default from FY 2023-24), there is no HRA exemption and the entire HRA received is added to your taxable income.

Country

Salary & Rent Details

Exclude DA, HRA and other allowances

HRA component in your salary slip

Actual rent paid to landlord

Used to calculate HRA as % of CTC

Metro cities: Delhi, Mumbai, Chennai, Kolkata — 50% of basic. All other cities — 40% of basic.

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PAN of Landlord Mandatory

Annual rent exceeds ₹1,00,000 — you must submit landlord's PAN to your employer to claim HRA exemption (Form 12BB).

HRA Exemption Components (Annual)

Exemption = minimum of the three components below

Component 1Actual HRA received

₹20,000/mo × 12

₹2,40,000

Component 2Rent paid − 10% of Annual Basic← Minimum (Exempt)

₹2,16,000 − 10% of ₹6,00,000

₹1,56,000

Component 350% of Annual Basic (Metro)

50% × ₹6,00,000

₹3,00,000

₹1,56,000

HRA Exemption (Annual)

₹13,000/month

₹84,000

Taxable HRA (Annual)

₹7,000/month

20.0%

HRA as % of CTC

Annual HRA ÷ Annual CTC

HRA Exempt vs Taxable Split

HRA Exempt (Tax-Free)₹1,56,000 (65.0%)
Taxable HRA (Added to Income)₹84,000 (35.0%)

Annual Tax Savings on HRA Exemption

At 30% slab

Income > ₹10L (+ 4% cess)

₹48,672

At 20% slab

₹5L–₹10L (+ 4% cess)

₹32,448

At 10% slab

₹2.5L–₹5L (+ 4% cess)

₹16,224

Frequently Asked Questions

Is this HRA calculator free?›
Yes, completely free. No registration or payment required. Calculate your HRA exemption instantly for any salary and rent combination.
Which country's HRA rules does this calculator follow?›
This calculator is built for India. It applies Section 10(13A) of the Indian Income Tax Act — the three-component minimum rule (actual HRA received, rent paid minus 10% of basic, and 50%/40% of basic for metro/non-metro cities). It is relevant only under the Indian Old Tax Regime; HRA exemption is not available under the New Tax Regime.
How do I use the HRA exemption calculator?›
Enter your Basic Salary, HRA Received, and Rent Paid (monthly or annual using the toggle). Select your city type — Metro (Delhi, Mumbai, Chennai, Kolkata) for 50% limit, or Non-Metro for 40% limit. The calculator instantly shows the three HRA components, the minimum (which is your exemption), taxable HRA, and estimated tax savings at 10%, 20%, and 30% slabs.
What does this HRA calculator compute?›
It calculates all three HRA exemption components (actual HRA, excess rent over 10% of basic, 50%/40% of basic), identifies the limiting minimum component, splits your annual HRA into exempt and taxable portions, estimates annual tax savings at all three income tax slabs (10%, 20%, 30%), shows metro vs non-metro comparison, flags PAN of landlord requirement when rent exceeds ₹1,00,000/year, and alerts when TDS (Section 194-IB) applies for rent above ₹50,000/month.
Does HRA exemption apply under the New Tax Regime?›
No. HRA exemption under Section 10(13A) is exclusively available under the Old Tax Regime. Under the New Tax Regime (the default from FY 2023-24 onwards), the entire HRA received is added to your taxable income and there is no exemption, regardless of how much rent you pay. If claiming HRA exemption is important to you, you must opt for the Old Tax Regime when filing your ITR.

What Is HRA Exemption Calculator India?

The HRA (House Rent Allowance) exemption calculator computes the tax-free portion of your HRA under Section 10(13A) of the Income Tax Act. HRA exemption is the minimum of three values: actual HRA received, 50% of salary (metro cities) or 40% (non-metro), and actual rent paid minus 10% of salary. Getting this wrong in your ITR can result in excess tax payment or tax notices. Formly's free HRA calculator handles the complete Section 10(13A) calculation for FY 2025-26.

Why Formly's HRA Exemption Calculator India Is the Best Free Option

  • ✓Exact Section 10(13A) formula — minimum of three conditions calculated correctly.
  • ✓Metro vs non-metro distinction — 50% rule for Delhi, Mumbai, Chennai, Kolkata vs 40% for others.
  • ✓HRA vs Own Home optimization — shows if you should claim HRA or home loan interest (24B).
  • ✓Both old and new regime guidance — HRA is only available under the Old Regime.
  • ✓Free instant calculation — no signup, no data storage.

Free Alternative to ClearTax HRA calculator, Taxmann HRA calculator

→ClearTax HRA calculator: ClearTax requires signup and upsells filing services. Formly is instant and free.
→Taxmann HRA calculator: Taxmann is paid software. Formly is free for individual use.

Who Uses HRA Exemption Calculator India?

Salaried employees claiming HRA

Accurately compute HRA exemption before filing ITR to avoid excess tax or notices.

HR & payroll teams

Calculate employee HRA exemptions for monthly TDS deduction and Form 16 preparation.

Chartered accountants

Quickly verify client HRA computations during ITR preparation season.

Employees choosing between HRA and home loan interest

Compare tax benefit of HRA exemption vs Section 24(b) home loan interest deduction.

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Looking for a detailed guide? Read our in-depth tutorial on using HRA Exemption Calculator India for professional results.

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