Section 10(13A) · FY 2025-26

HRA Exemption Calculator

Find out exactly how much of your House Rent Allowance is tax-free under the 3-rule minimum formula.

Your HRA Details

Enter your annual salary components

Annual Basic Salary ₹3,60,000
₹1L₹30L
HRA Received (Annual) ₹1,80,000
₹0₹20L
Actual Rent Paid (Annual) ₹1,80,000
₹0₹24L
City of Residence
City Category (affects 40% vs 50% rule)
Metro City
Delhi · Mumbai · Chennai · Kolkata
Non-Metro
All other cities
Employer Details (optional)
DA forming part of Salary (govt employees)
annual
Sales Commission on Turnover
annual
How HRA Exemption Works

Tax-free HRA = Minimum of three rules: (1) Actual HRA received, (2) 50%/40% of Basic+DA, (3) Rent paid minus 10% of Basic+DA. If no rent is paid, no exemption.

Annual HRA Exempt
₹1,44,000
₹12,000 / month
Taxable HRA
₹36,000
₹3,000 / month
Exempt %
80.0%
of HRA received
Tax Saved*
₹14,400
Approx. @10% slab
Taxable HRA
₹36,000
Added to income

The 3-Rule Calculation

Minimum of the three is your exemption

HRA Composition

Exempt vs taxable split

Need help with ITR filing & HRA claims?

Our tax experts ensure you claim the correct HRA exemption and maximize your refund.

* Tax saved estimate assumes 10% slab rate for illustration. Actual tax savings depend on your income bracket and regime choice.