HRA Calculator India 2025-26
Free HRA calculator to calculate house rent allowance exemption and taxable HRA as per Income Tax Act. Calculate tax savings on HRA for metro and non-metro citi...
Use our free HRA exemption calculator India to calculate house rent allowance instantly. This HRA tax benefit calculator online helps you determine your HRA exemption amount based on actual HRA received, rent paid, and basic salary. Perfect for salaried employees in India planning tax savings, understanding HRA exemption rules, and maximizing tax benefits under Section 10(13A).
HRA Calculator India - Calculate House Rent Allowance Exemption & Tax Savings
✅ Updated: February 2026 | FY 2025-26 RulesCalculate your HRA exemption as per Section 10(13A) of Income Tax Act. Get instant calculation with three-amount comparison, tax savings, and detailed breakdown for metro and non-metro cities.
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Tax Savings Calculator
Calculate exact tax savings based on your income tax slab
Enter Your Details
Your monthly basic salary (not gross salary)
HRA amount received from employer per month
Actual rent paid per month for rented accommodation
Select your income tax slab to calculate approximate tax savings
What is HRA (House Rent Allowance)?
House Rent Allowance (HRA) is a component of salary provided by employers to employees to cover their rental accommodation expenses. Under Section 10(13A) of the Income Tax Act, a portion of HRA is exempt from tax, making it a valuable tax-saving component of your salary structure.
💡 Key Features:
- Tax exemption under Section 10(13A) of Income Tax Act
- Available only under Old Tax Regime (not in New Tax Regime)
- Calculated as minimum of three amounts
- Higher exemption for metro cities (50% vs 40% of basic)
- Requires actual rent payment and proper documentation
- Must be living in rented accommodation (not own house)
HRA Exemption by City Type (FY 2025-26)
| City Category | Cities | HRA Rule | Example (₹40K Basic) |
|---|---|---|---|
| Metro | Mumbai, Delhi, Kolkata, Chennai | 50% of Basic | ₹20,000/mo max |
| Non-Metro | Bengaluru, Hyderabad, Pune, Ahmedabad | 40% of Basic | ₹16,000/mo max |
| Non-Metro | All other towns & cities | 40% of Basic | ₹16,000/mo max |
*Note: Bengaluru, Hyderabad, Pune are non-metro for HRA purposes despite being major cities. Only Mumbai, Delhi, Kolkata, Chennai = metro (50%).
HRA Exemption Calculation Formula (Section 10(13A))
The HRA exemption is calculated as the LEAST of the following three amounts:
Amount 1: Actual HRA received from employer
Amount 2: Rent paid MINUS 10% of Basic Salary
Amount 3:
- 50% of Basic Salary (for Metro cities: Mumbai, Delhi, Kolkata, Chennai)
- 40% of Basic Salary (for Non-Metro cities: All other cities)
HRA Exemption = MINIMUM(Amount 1, Amount 2, Amount 3)
Frequently Asked Questions
Disclaimer: This calculator provides an estimate based on Section 10(13A) of Income Tax Act and current rules as of 2025. Actual HRA exemption may vary based on individual circumstances, employer policies, and Income Tax Department assessment. For exact calculation and tax planning, consult your HR department or a tax professional. This calculator is for informational purposes only and should not be considered as financial or legal advice.
Affiliates: Contextual offers only; no pop-ups. Disclosures apply where shown.
About HRA Calculator India 2025-26
Use our free HRA exemption calculator India to calculate house rent allowance instantly.
This HRA tax benefit calculator online helps you determine your HRA exemption amount based on actual HRA received, rent paid, and basic salary.
Perfect for salaried employees in India planning tax savings, understanding HRA exemption rules, and maximizing tax benefits under Section 10(13A).
Our calculator automatically calculates the minimum of three values: actual HRA received, rent paid minus 10% of basic salary, and 50% of basic (metro) or 40% (non-metro).
Get instant results showing exempt HRA amount, taxable HRA, and tax savings.
✅ Common Use Cases
- Calculate HRA exemption for tax planning
- Determine taxable HRA amount
- Maximize tax savings under Section 10(13A)
- Plan salary structure with HRA component
- Understand HRA exemption rules for metro and non-metro cities
💡 Key Benefits
- Automatic calculation of minimum of three values
- Metro and non-metro city support
- Tax savings calculation
- Instant results with detailed breakdown
- Free and accessible with no registration required
How to Use HRA Calculator India 2025-26
Enter Your Basic Salary
Enter your monthly basic salary from your salary slip. Important: Use BASIC salary only — NOT CTC, NOT gross salary. Basic is typically 40–50% of your CTC.
Add HRA Received & Rent Paid
Enter monthly HRA component from your salary slip + actual monthly rent you pay. Rent must be for real accommodation — not your own property. Maintain rent receipts.
Select City & Tax Slab
Choose Metro (Mumbai/Delhi/Kolkata/Chennai) for 50% rule, or Non-Metro for 40% rule. Select your income tax slab (5%/10%/20%/30%) to see your exact annual tax saving instantly.
🔬 How HRA Calculator India 2025-26 Works
📐 Formula
HRA Exemption (Section 10(13A)): Section 10(13A) of Income Tax Act. Metro cities: Delhi, Mumbai, Kolkata, Chennai (50%). Non-metro: 40% of basic. Must pay actual rent and maintain rent receipts. Cannot claim if living in own house.
Variables:
- Rule 1: Actual HRA received from employer
- Rule 2: 50% of basic (metro) / 40% (non-metro)
- Rule 3: Rent paid minus 10% of basic salary
📋 Step-by-Step Calculation Process
Worked Example (Mumbai - Metro)
Basic: ₹50,000/mo. HRA: ₹25,000/mo. Rent: ₹20,000/mo
Rule 1
Actual HRA = ₹25,000
Rule 2
₹50,000 × 50% = ₹25,000
Rule 3
₹20,000 − (₹50,000 × 10%) = ₹15,000
Exemption
LEAST = ₹15,000/mo = ₹1,80,000/year. Taxable HRA = ₹25,000 − ₹15,000 = ₹10,000/mo
⌨️ Understanding Input Fields
Monthly basic (not CTC or gross salary)
Actual HRA component in salary slip
Monthly rent per rent agreement/receipts
Metro = 50%, Non-metro = 40% rule
5%/10%/20%/30% to compute tax saving
📊 Understanding Your Results
Key Rules: Metro cities: Delhi, Mumbai, Kolkata, Chennai. Non-metro: 40% of basic (all other cities). Must pay actual rent + have rent receipts. Cannot claim if living in own house. HRA exemption only under Old Tax Regime.
Key Metrics Explained:
- HRA Exemption (Monthly/Annual): Tax-free HRA amount. Goes directly to reducing taxable income. Maximum possible = least of 3 amounts.
- Taxable HRA: HRA received MINUS exemption. Added to your taxable income and taxed at your slab rate.
- Tax Saved: Annual exemption × your tax slab.
What to Do Next:
- Enter in India Income Tax Calculator to see full tax picture with all deductions
- Use Salary Calculator to see in-hand impact
- Check with HRA section under old vs new regime
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