HRA Exemption Calculator — AY 2026-27
Work out your House Rent Allowance (HRA) exemption under Section 10(13A) for Assessment Year 2026-27. Enter your Basic+DA, the HRA you receive, the rent you pay and whether you live in a metro city. Everything runs in your browser — nothing you type is sent anywhere.
Your HRA exemption Illustrative
A simplified estimate of the HRA exempt from tax. Use annual figures. Your actual exemption depends on your real salary structure and rent.
Annual Basic salary plus any Dearness Allowance that forms part of retirement benefits.
The HRA component actually paid by your employer.
Total rent you actually pay in the year.
Only Delhi, Mumbai, Kolkata and Chennai count as metro.
Enter your figures above to see your exemption.
The HRA exemption applies under the Old regime only; it is not available under the New regime. Illustrative only — not tax advice. Verify on the official Income Tax e-Filing portal.
How the HRA exemption is calculated
Under Section 10(13A), the exempt portion of your HRA is the least of these three amounts:
- (a) the actual HRA received from your employer;
- (b) rent paid minus 10% of (Basic + DA);
- (c) 50% of (Basic + DA) if you live in a metro city, or 40% if you live anywhere else.
The calculator computes Math.max(0, Math.min(HRA, rent − 0.10 × salary, (metro ? 0.50 : 0.40) × salary)). Whatever is left of your HRA after the exempt amount is added back to your taxable salary. For the full walkthrough with worked examples, see HRA exemption explained.
Only Delhi, Mumbai, Kolkata and Chennai are metro
For HRA, the 50% limit applies only in the four metro cities — Delhi, Mumbai, Kolkata and Chennai. Every other city, including Bengaluru, Hyderabad, Pune and Ahmedabad, uses the 40% non-metro limit. Choosing the wrong option changes candidate (c) and therefore your exemption, so pick the option that matches where you actually rent.
HRA is an Old-regime benefit
If you opt for the New regime you cannot claim the HRA exemption, so use this calculator only if you are on, or comparing against, the Old regime. To see whether the Old regime works out cheaper for you once HRA and your other deductions are included, use the Old vs New Regime Calculator.
Frequently asked questions
How is the HRA exemption calculated?
Your HRA exemption is the least of three figures: the actual HRA you received; rent paid minus 10% of your Basic+DA; and 50% of Basic+DA if you live in a metro city (Delhi, Mumbai, Kolkata or Chennai) or 40% if you live elsewhere. The smallest of those three is exempt; the rest of your HRA is taxable. This is illustrative — your figures depend on your actual salary and rent.
Does HRA exemption apply under the New tax regime?
No. The HRA exemption under Section 10(13A) is available only under the Old regime. If you opt for the New regime you cannot claim it, so this calculator is relevant only if you are on, or considering, the Old regime.
Which cities count as metro for HRA?
For the HRA exemption, only Delhi, Mumbai, Kolkata and Chennai count as metro cities, where the limit is 50% of Basic+DA. All other cities, including Bengaluru, Hyderabad and Pune, use the 40% non-metro limit.
Can I claim HRA if I do not get an HRA component in my salary?
The Section 10(13A) exemption applies only to an HRA component actually paid by your employer. If you pay rent but receive no HRA, you may instead be able to claim a deduction under Section 80GG, which has its own separate limits. This calculator covers the Section 10(13A) HRA exemption only.
Get your real numbers from your Form 16
MyTaxLocker reads Part A and Part B of your Form 16 on your device, computes your tax under both regimes, and prepares a ready-to-upload ITR JSON for you to upload to the official portal.
Get it on Google Play