HRA Exemption Calculator

Income-tax HRA exemption: the lowest of HRA received, rent minus 10% of salary, and 50% or 40% of salary.

Basic salaryDA counted in salaryHRA received per yearRent paid per yearMetro (50% of salary). Uncheck for 40%.

Exempt: ₹13,000.00
Taxable HRA: ₹2,000.00

Figures are estimates for planning. DA rates, fitment, tax rules, and pension formulas change.
This is not payroll, tax, or legal advice. Match the result with your office order or a qualified adviser.

How HRA exemption is calculated

Exempt HRA is the lowest of three numbers: HRA received, 50% of (basic + DA) in a metro or 40% elsewhere, and rent paid minus 10% of (basic + DA). Taxable HRA is HRA received minus that exemption.

The metro switch is yours to set. City classification for tax is not the same list as the 7th Pay X/Y/Z list. Use the income-tax rule that applies to the year.

Rent receipts and the salary structure still have to match what you type.
This is not a tax return and not a Form 16.