HRA exemption calculator
Work out how much of your house rent allowance is exempt under section 10(13A) in the old regime, using the least-of-three rule.
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This tool is for understanding and preparation only. Results are estimates based on the assumptions shown. File on the official channels.
Exempt HRA:
Taxable HRA:
| Actual HRA received | |
| Rent paid minus 10% of salary | |
| 50% or 40% of salary |
The exemption is the lowest of the three (in bold). Old regime only. Runs in your browser; nothing is sent or stored.
How it works
The exempt part of HRA is the lowest of these three amounts:
- The HRA you actually received.
- The rent you paid minus 10% of your salary.
- 50% of salary if you rent in Delhi, Mumbai, Kolkata or Chennai, or 40% anywhere else.
Here, salary means basic pay plus dearness allowance that counts for retirement benefits. The rest of your HRA is taxable.
Things to know
- The exemption is available only under the old regime. Under the new regime all HRA is taxable.
- Work it out month by month if your rent, salary or city changed during the year.
- If you get no HRA but pay rent, section 80GG may apply instead. It is capped at the lower of ₹60,000 a year or 25% of adjusted total income. You can’t claim both.
- Put the exempt amount into the income tax calculator to compare regimes.
Sources
Last verified: 4 Nov 2026