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HRA Exemption Calculator

Calculate how much HRA is exempt from tax. The exemption is the lowest of: actual HRA, 50% (metro) or 40% (non-metro) of basic, or rent paid minus 10% of basic.

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Your annual basic pay, excluding HRA and other allowances

Total HRA you get from your employer

Total rent you paid to your landlord (annual)

City type

HRA exempt from tax

₹2,40,000

HRA received₹2,40,000
Taxable HRA₹0
Rent paid₹3,00,000
CityMetro (50%)
Basic salary₹6,00,000

HRA exemption is the LOWEST of:

  • Actual HRA: ₹2,40,000
  • 50% of basic: ₹3,00,000
  • Rent – 10% of basic: ₹2,40,000

To claim HRA: keep rent receipts + your landlord's PAN if annual rent > ₹1,00,000.

File my ITR

These calculations are for indicative purposes only. For specific tax planning or filing, please consult a CA.

Frequently asked questions

Only 4 cities qualify for the 50% HRA exemption: Mumbai, Delhi, Kolkata, and Chennai. All other cities get 40% of basic as the exemption limit.

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CA-reviewed from ₹999. file my itr with hra claim.