HRA Exemption Calculator
Calculate your House Rent Allowance tax exemption under Section 10(13A) for FY 2025-26. See which of the three limits is binding and how much tax you save.
Annual HRA exemption
₹1,80,000
Metro: Delhi, Mumbai, Kolkata, Chennai (50% of salary)
Annual HRA exemption
₹1,80,000
₹15,000 per month
Taxable HRA
₹1,20,000
Total HRA received
₹3,00,000
The three components (annual)
Exemption = minimum of A, B, C
| A. Actual HRA received | ₹3,00,000 |
| B. Rent − 10% of salary(limiting) | ₹1,80,000 |
| C. 50% of salary (metro) | ₹3,00,000 |
| HRA Exemption (min) | ₹1,80,000 |
Limiting factor: Rent paid − 10% of salary
Estimated tax saved (old regime)
At 20% slab
₹36,000
At 30% slab
₹54,000
+ 4% cess on tax saved
Annual breakdown
| Basic + DA (salary) | ₹6,00,000 |
| 10% of salary | ₹60,000 |
| HRA received | ₹3,00,000 |
| Rent paid | ₹2,40,000 |
| HRA exemption | ₹1,80,000 |
| Taxable HRA | ₹1,20,000 |
Optimization tip
If your rent were ₹30,000/month instead of ₹20,000/month, your HRA exemption would increase by ₹1,20,000/year.
Old regime only
HRA exemption under Section 10(13A) is available only in the old tax regime. Under the new regime (Section 115BAC, default since FY 2023-24), HRA is fully taxable.
Monthly exemption
₹15,000
Annual exemption
₹1.8L