HRA Exemption Calculator
Find how much House Rent Allowance is tax-exempt (Old Regime).
Total Value
₹0
How HRA exemption works
Under the Old Tax Regime, the exempt HRA is the least of: (1) actual HRA received, (2) rent paid minus 10% of Basic+DA, and (3) 50% of Basic+DA for metro cities (Delhi, Mumbai, Kolkata, Chennai) or 40% otherwise. The remaining HRA is taxable. HRA exemption is not available under the New Tax Regime.
Frequently asked questions
Which cities count as metro?
For HRA, only Delhi, Mumbai, Kolkata and Chennai are treated as metro cities (50% of Basic). All others use 40%.