HRA Exemption Calculator

Work out exactly how much of your House Rent Allowance is tax-exempt under the Old Regime, the same way the Income Tax Department calculates it.

Your inputs (monthly)
Result
HRA
₹0 Exempt HRA per month
Exempt HRA (annual)₹0
Taxable HRA (annual)₹0
What this means

The three figures the rule compares
ComponentMonthly amount

How HRA exemption is calculated

Under the Old Regime, your HRA exemption is the least of three figures:

1. Actual HRA received
2. Rent paid − 10% of (Basic + DA)
3. 50% of (Basic + DA) if you live in a metro, else 40%

Whatever HRA you receive beyond the exempt amount is added back to your taxable salary. This exemption is only available under the Old Regime — the New Regime does not allow it.

This calculator assumes consistent basic salary, HRA and rent through the year. If any of these changed mid-year, calculate each period separately and add the results. This is an educational estimate, not tax advice — see our full disclaimer.