Enter Your Details

Applicable for FY 2025-26 (AY 2026-27) — Old Tax Regime only.

City of Residence

Enter Values Per

Basic Salary + DA (₹)

HRA Received (₹)

Actual Rent Paid (₹)

Months Rent Paid in FY

Enter months for which you actually paid rent (1–12)

HRA Exempt from Tax

—

Annual exemption under Section 10(13A)

The minimum of these 3 conditions is your exemption:

Condition 1

—

Actual HRA received from employer

Condition 2

—

Rent paid − 10% of Basic + DA

Condition 3

—

50% of Basic + DA (Metro)

Annual Summary

Total HRA Received—

HRA Exempt from Tax—

Taxable HRA (added to income)—

Important Notes:

HRA exemption is available only under the Old Tax Regime. Under the New Regime, no deduction is available.
If rent exceeds ₹1 lakh per year, you must provide the landlord's PAN.
Both employer's HRA component and actual rent payment are required for exemption.
Self-employed individuals cannot claim HRA; they may claim Section 80GG instead.

Get Expert Help with ITR Filing

*This is an estimate only. Actual exemption may differ. Consult a CA for precise computation and ITR filing.

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Contact Information

Email
FinsyncX@gmail.com

Phone / WhatsApp
+91 79979 95552

Location
Kondapur, Hyderabad, Telangana

About This Calculator

The HRA Exemption Calculator computes your tax-exempt HRA under Section 10(13A) of the Income Tax Act. The exempt amount is the least of three values: actual HRA received from your employer, 50% of basic salary (40% for non-metro cities), and actual rent paid minus 10% of basic salary.

Metro cities under this rule are Delhi, Mumbai, Kolkata, and Chennai. If you live in Hyderabad, Bengaluru, Pune, or any other city, the 40% limit applies. Enter your basic salary, HRA received, rent paid, and select your city type to see your exemption instantly.

HRA exemption is available only under the old tax regime — it cannot be claimed under the new regime. Use this result when filling Salary details in your ITR or when submitting Form 12BB to your employer.