🏠 HRA Exemption Calculator (India)
Auto-calculates as you type • Metro/Non-metro rules
How this is calculated
A = HRA received
B = Rent paid − 10% of Basic+DA (not below 0)
C = 50% of Basic+DA for metro; 40% for non-metro
HRA Exemption Calculator – FAQs
Who is eligible to claim HRA exemption?
Salaried employees who receive HRA and pay rent for accommodation. If you don’t get HRA, check Section 80GG instead.
How is HRA exemption calculated?
Exemption is the least of these three: (1) Actual HRA received; (2) Rent paid minus 10% of salary; (3) 50% of salary for metro cities (Delhi, Mumbai, Kolkata, Chennai) or 40% for non-metros. Here, “salary” = basic + DA (to the extent it forms part of retirement benefits).
What counts as “rent” and what documents are needed?
Rent paid for a residential property you live in (house/flat/portion). Keep rent receipts and a simple rent agreement. If annual rent exceeds ₹1,00,000, your employer will ask for the landlord’s PAN or a declaration if PAN isn’t available.
Metro vs non-metro—how does it change the calculation?
For metro cities, cap (3) above is 50% of salary; for non-metros, it’s 40%. The calculator applies the right cap based on your selection.
Can I pay rent to parents and claim HRA?
Yes, provided there’s a genuine rental arrangement—rent agreement, periodic transfers, and receipts. Your parents must show the rent as income.
Can I claim HRA and home-loan benefits together?
Possible if you work and live in a rented place while owning a house elsewhere (e.g., another city). Claim HRA for the rented home and home-loan interest/principal for the owned property as per rules.
Does the New Tax Regime allow HRA exemption?
No. HRA exemption is available under the Old Regime. In the New Regime, most exemptions/deductions (including HRA) are not available.