HRA Calculator
With ₹50,000 basic + DA, ₹20,000 HRA and ₹18,000 rent in a metro, ₹1,56,000 of HRA a year is tax-free under the old regime and ₹84,000 is taxable.
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The tax-free part of HRA is the lowest of: HRA received, rent paid minus 10% of salary, and 50% of salary in metro cities (40% elsewhere). Salary here means basic plus DA.
HRA exemption is available only under the old tax regime.
How the hra calculation works
HRA exemption = least of (HRA received, Rent − 10% of salary, 50% or 40% of salary)
Example
With basic + DA of ₹50,000 a month, HRA of ₹20,000 and rent of ₹18,000 in a metro, ₹1,56,000 a year is exempt and ₹84,000 is taxable.
HRA Calculator scenarios
| Basic + DA | HRA | Rent | City | Exempt a year | Taxable a year |
|---|---|---|---|---|---|
| ₹30,000 | ₹12,000 | ₹10,000 | Metro | ₹84,000 | ₹60,000 |
| ₹30,000 | ₹15,000 | ₹16,000 | Non-metro | ₹1,44,000 | ₹36,000 |
| ₹50,000 | ₹20,000 | ₹18,000 | Metro | ₹1,56,000 | ₹84,000 |
| ₹50,000 | ₹20,000 | ₹25,000 | Non-metro | ₹2,40,000 | ₹0 |
| ₹1,00,000 | ₹40,000 | ₹30,000 | Metro | ₹2,40,000 | ₹2,40,000 |
| ₹1,00,000 | ₹40,000 | ₹50,000 | Metro | ₹4,80,000 | ₹0 |
What changes the result
- Rent paid: the exemption is zero unless rent exceeds 10% of basic + DA.
- Basic salary plus DA, which sets both the 10% and the 50%/40% limits.
- City: 50% of salary for Delhi, Mumbai, Kolkata and Chennai; 40% elsewhere.
- Your tax regime — HRA exemption is available only under the old regime.
How to use this calculator
- Enter your monthly basic salary plus DA.
- Enter the HRA you receive and the rent you pay each month.
- Choose whether you live in a metro city.
- Read the yearly tax-free HRA and the taxable balance.
HRA Calculator FAQs
Can I claim HRA under the new regime?
No. HRA exemption is only available under the old tax regime.
Do I need my landlord's PAN?
Employers usually ask for the landlord's PAN if annual rent exceeds ₹1 lakh.
Which cities count as metro for HRA?
For FY 2025-26, the 50% limit applies to Delhi, Mumbai, Kolkata and Chennai. All other cities use 40%.
What if I do not receive HRA but pay rent?
Under the old regime you may be able to claim a deduction under Section 80GG, subject to its conditions and limits. It is not available under the new regime.
Results are estimates for planning only and are not financial, tax or investment advice. Check figures with your bank, fund house or tax adviser before acting on them.