Enter your basic salary, HRA received and rent paid — get your exact tax-free HRA with full rule-by-rule breakdown.
All fields in Indian Rupees (₹)
The HRA your employer actually pays you, as shown on your payslip — straightforward, no calculation needed.
Whatever rent you pay above 10% of your basic salary. If your rent is low relative to basic, this number can be small or zero.
Metro cities (Delhi, Mumbai, Kolkata, Chennai) get 50% of basic. Every other city gets 40% — this caps the maximum possible exemption.
HRA exemption is only available if you've opted for the old tax regime. Under the new regime, your full HRA is taxable.
HRA exemption is the minimum of three values — actual HRA received, rent paid minus 10% of basic salary, and 50% (metro) or 40% (non-metro) of basic salary. Whichever of the three is lowest becomes your tax-free amount, and the rest of your HRA is taxed as income.
Only Delhi, Mumbai, Kolkata and Chennai are treated as metro cities for HRA purposes, qualifying for the higher 50% of basic salary rule. All other cities — including Bangalore, Pune, Hyderabad and Gurgaon — use the 40% non-metro rate.
No. HRA exemption is only available under the old tax regime. If you've opted for the new tax regime, your HRA is fully taxable no matter how much rent you pay.
Yes. Most employers ask for rent receipts to process the exemption in payroll, and if your annual rent crosses ₹1,00,000 you'll also need your landlord's PAN.