HRA Calculator India — FY 2025-26
Calculate your HRA exemption under Section 10(13A) of the Income Tax Act. See all three components, find the taxable portion, and check Section 80GG if you don't receive HRA. Metro vs non-metro rules applied automatically.
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How to Use This Calculator
HRA Exemption tab
Enter your monthly basic salary, HRA received, and rent paid. Toggle whether you live in a metro city (Delhi, Mumbai, Chennai, or Kolkata). The calculator computes all three components under Section 10(13A) and shows the minimum — your HRA exemption. Expand "More options" to include Dearness Allowance if it forms part of retirement benefits.
Taxable HRA tab
See how much of your HRA is taxable as salary income after the exemption. The calculator estimates the tax impact at your marginal slab rate under the old tax regime. Useful for understanding the real cost of choosing between old and new tax regimes.
No HRA? Section 80GG tab
If you are self-employed or your employer does not provide an HRA component, you may claim a deduction under Section 80GG. Enter your total income and annual rent paid. The maximum deduction is ₹5,000/month (₹60,000/year). You must file Form 10BA and must not own residential property at your place of work.
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The Formula
HRA exemption under Section 10(13A) is the minimum of three components, calculated annually:
(1) Actual HRA received from employer
(2) Rent paid − 10% of basic salary
(3) 50% of basic salary (metro) or 40% of basic salary (non-metro)
Basic salary = Basic pay + DA (if DA forms part of retirement benefits)
Metro cities: Delhi, Mumbai, Chennai, Kolkata only
(Bangalore, Hyderabad, Pune are NOT metro for HRA purposes)
Section 80GG (no HRA):
Deduction = MINIMUM of:
(1) ₹5,000/month (₹60,000/year)
(2) Rent paid − 10% of adjusted total income
(3) 25% of adjusted total income
Important: HRA exemption is available only under the old tax regime. If you opt for the new regime under Section 115BAC, the entire HRA is taxable. Also, you cannot claim both HRA exemption and Section 80GG deduction.
Example
Priya — Software engineer in Mumbai earning ₹50,000 basic + ₹20,000 HRA, paying ₹25,000 rent
Priya works in Mumbai (metro city), earns ₹50,000 basic salary per month, receives ₹20,000 HRA, and pays ₹25,000 monthly rent. She is on the old tax regime.
Step 1: Annual figures
Step 2: Calculate three components
Step 3: HRA exemption
Priya's entire HRA of ₹2,40,000 is exempt. Since rent exceeds ₹1,00,000/year, she must collect her landlord's PAN and maintain rent receipts.