HRA Exemption Calculator — FY 2025-26

Calculate the exempt portion of your House Rent Allowance under the corresponding HRA exemption provision of the Income-tax Act, 1961 (earlier Section 10(13A) read with Rule 2A). Available only under the old tax regime.

Enter your salary & rent details

All amounts can be entered as monthly or annual figures using the toggle. The calculator computes the HRA exemption as the least of the three statutory amounts under Section 10(13A) read with Rule 2A.

Financial Year

Income earned in FY 2025-26 (1 Apr 2025 – 31 Mar 2026) is assessed in AY 2026-27 under the Income-tax Act, 1961. The new Income-tax Act, 2025 applies from FY 2026-27 onwards.

Include only Basic and any DA forming part of retirement benefits.
As per your salary slip / Form 16.
Rent actually paid for the period.
Determines whether 50% or 40% of basic applies.

HRA Exempt under Section 10(13A)

₹ 0
per year  ·  ₹ 0 per month

Computation — least of the following three

1. Actual HRA received
₹ 0
2. 50% of (Basic + DA)
₹ 0
3. Actual rent paid − 10% of (Basic + DA)
₹ 0
Exempt HRA (least of the three)
₹ 0
Taxable portion of HRA received
₹ 0
Note: HRA exemption is available only under the old tax regime. Under the new regime (default from AY 2024-25), HRA is fully taxable. If your annual rent exceeds ₹1,00,000, the landlord's PAN must be reported to your employer for the exemption to be allowed.

How HRA exemption works

Under Section 10(13A) read with Rule 2A of the Income Tax Rules, 1962, House Rent Allowance is exempt to the extent of the least of the following three amounts:

  • The actual HRA received from the employer for the period.
  • 50% of (Basic Salary + DA forming part of retirement benefits) — if the rented accommodation is in a Metro city (Delhi, Mumbai, Kolkata, Chennai). For all other cities, the limit is 40%.
  • Actual rent paid minus 10% of (Basic + DA).

Where employee-paid rent does not exceed 10% of (Basic + DA), the third amount becomes zero or negative and HRA exemption is nil. Where the period of stay or rent amount changes during the year, HRA must be computed on a monthly basis and aggregated. This calculator assumes uniform values across the period entered.

HRA exemption is not available under the new tax regime under Section 115BAC. If you opt for the new regime, the entire HRA received is added to your taxable salary.

Confirm Your HRA Position with a CA

This calculator gives the statutory least-of-three amount. Edge cases — partial-year stay, joint tenancy, rent paid to family member, multi-employer HRA — need a CA review.

Chat on WhatsApp →