HRA Exemption Calculator

Calculate your tax-exempt House Rent Allowance (HRA) for 2026-27 accurately based on your salary and city of residence.

Do you receive HRA?

Check your salary slip for HRA component

*Metro: Delhi, Mumbai, Kolkata, Chennai

Ready to calculate

Enter your salary and rent details above, then click 'Calculate Exemption' to see your results.

HRA Exemption Report

Generated on 9 May 2026

This is an estimate based on current rules and projections. Actual values may vary.

Generated by DesiSalary.com

How HRA Exemption is Calculated

Under Section 10(13A) of the Income Tax Act, the exemption on HRA is the minimum of the following three conditions:

1. Actual HRA

The total HRA amount received from your employer.

2. Rent - 10% Salary

Actual Rent Paid minus 10% of your (Basic + DA).

3. 50% or 40%

50% of salary for Metros, 40% for Non-Metros.

Frequently Asked Questions

What is HRA exemption?

HRA exemption is the portion of the House Rent Allowance received from an employer that is exempt from income tax under Section 10(13A) of the Income Tax Act.

What if my employer does not give HRA?

If you don't receive HRA but pay rent, you can claim a deduction under Section 80GG by filing Form 10BA, subject to specific limits and conditions.

Read Form 10BA Guide

What is metro city for HRA purposes?

For HRA calculation, only Delhi, Mumbai, Kolkata, and Chennai are considered metro cities (qualifying for 50% of basic salary). Other cities like Bangalore and Hyderabad are considered non-metro (40%).

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