HRA exemption calculator
Calculate your tax-exempt House Rent Allowance under Section 10(13A).
Last reviewed: August 2026 · Figures are estimates for general planning only — see the explanation below for this calculator's specific assumptions.
on a basic salary of ₹6,00,000, HRA received of ₹2,40,000, and rent paid of ₹2,40,000, about ₹1,80,000 of your HRA is tax-exempt — the remaining ₹60,000 is taxable. See how this exemption affects your overall tax calculation
What is HRA exemption?
Under Section 10(13A), the HRA exemption is the least of: actual HRA received, rent paid minus 10% of basic salary, or 50% of basic salary (metro) / 40% (non-metro). Only available under the old tax regime.
Frequently asked questions
Can I claim HRA exemption under the new tax regime?
No. HRA exemption under Section 10(13A) is only available if you opt for the old tax regime — the new regime does not allow this or most other exemptions and deductions.
Common questions answered
- What is my HRA exemption paying ₹38,000 rent with a ₹11 lakh basic salary?
- Is HRA exemption worth claiming on ₹5,000 rent?
- How much HRA exemption can I claim on ₹40,000 rent in a metro city?
- What is my HRA exemption paying ₹15,000 rent in a non-metro city?
- What HRA exemption applies on ₹65,000 rent for a high earner in Delhi?
- How much HRA can I claim on ₹18,000 rent with a ₹6 lakh basic salary?
- What HRA exemption applies on just ₹8,000 rent in a small city?