Free online calculator · India
HRA Exemption Calculator
Estimate the House Rent Allowance you can exempt from tax under Section 10(13A).
Calculate HRA exemption
HRA exemption formula
Exemption = least of: (1) actual HRA received; (2) rent paid − 10% of (basic + DA); (3) 50% of (basic + DA) in metro cities, 40% elsewhere
Example: HRA ₹2.4L, basic ₹6L, rent ₹3L, metro → (1) ₹2.4L, (2) ₹2.4L, (3) ₹3L → exemption ₹2.4L, taxable HRA ₹0.
Frequently asked questions
Is HRA exemption available in the new tax regime?
No — Section 10(13A) exemption applies only under the old regime.
What if I pay rent to my parents?
You can, with valid rent receipts/agreement; they must show it as their income.
Do I need landlord PAN?
Yes, if annual rent exceeds ₹1 lakh.
More free calculators
Explore all browser-based tools on Friendly Calculator.
Browse all calculatorsResults are estimates based on entered values and assumptions. They are not professional advice. Verify important decisions with the relevant provider or a qualified professional.