Calculate HRA exemption
HRA Exemption
₹1,80,000
Least of limits
Taxable HRA
₹1,20,000
HRA - exemption
Salary Limit
₹3,00,000
50% of salary
Calculate house rent allowance exemption and taxable HRA using basic salary, HRA received, rent paid, and city type.
HRA exemption is generally the least of actual HRA received, rent paid minus 10% of salary, and 50% of salary for metro cities or 40% for non-metro cities.
Salaried employees receiving HRA and paying rent can use this calculator to estimate exemption for tax planning and declaration.
No. HRA exemption generally requires actual rent payment.
Metro classification depends on tax rules. Commonly Delhi, Mumbai, Kolkata, and Chennai are treated as metro for HRA.
Employers may ask for rent receipts and landlord details depending on rent amount.