HRA Calculator India 2026
Calculate HRA exemption under Section 10(13A). Metro vs non-metro rules. Minimize income tax with optimal HRA claim.
Disclaimer: Tax calculations are estimates based on current slabs and may not reflect all deductions or surcharges applicable to your situation. Consult a qualified Chartered Accountant (CA) before filing your returns.
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About HRA Calculator
Calculate HRA tax exemption under Section 10(13A) instantly. Compares all three HRA exemption criteria and picks the minimum (least of: actual HRA received, 50%/40% of basic, rent paid minus 10% basic). Metro cities (Delhi, Mumbai, Kolkata, Chennai) get 50% basic; others get 40%.
House Rent Allowance exemption under Section 10(13A) is calculated as the least of three separate figures: actual HRA received, rent paid minus 10% of basic salary, or 50% of basic salary (for metro cities) / 40% (for non-metro cities) — and because it's the minimum of three, simply knowing your HRA amount doesn't tell you your actual exemption without running all three calculations. This trips up a lot of salaried employees during tax filing, since the metro-vs-non-metro distinction alone can change the exempt amount significantly, and city classification for this purpose follows specific IT department rules rather than general definitions of “metro.“ This calculator runs all three formulas automatically and shows which one applies, along with your final exempt and taxable HRA amounts.
How to use
- Enter your figures in the input fields — the result recalculates instantly as you type, no submit button needed.
- Double-check which financial year or rate the tool is using, shown near the result, since tax and interest rates change periodically.
- Use the "Next step" workflow links below to move into a related calculation, like comparing this result against another instrument.
- Share your result via WhatsApp or Twitter using the buttons above if you need to send it to someone else.
- Everything is calculated locally in your browser — your financial figures are never sent to any server.
Tool details
⚡ Next step — complete your workflow
Expert note — India 2026
If you pay rent above ₹1 lakh/year, landlord PAN is mandatory for HRA claim (Section 10(13A) rule). Without it, the entire HRA becomes taxable.
Frequently asked questions
How is HRA exemption calculated?
Minimum of: (1) Actual HRA received, (2) 50% of basic+DA for metro/40% for non-metro, (3) Rent paid minus 10% of basic+DA.
Can I claim HRA and home loan interest together?
Yes — if your rented house and owned house are in different cities. You can claim both HRA exemption and home loan interest deduction under Section 24(b).
What are metro cities for HRA?
Delhi, Mumbai, Kolkata, and Chennai are the four metro cities for 50% HRA exemption. All other cities get 40%.
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