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Tax calculator

HRA exemption calculator

Salary here means basic pay plus dearness allowance forming part of pay, plus any commission on a fixed percentage of turnover. The exemption is the least of the three limits.

Last updated 10 April 2026

Your figures (annual)

City of residence

The three limits

Actual HRA received
₹3,00,000
Rent paid less 10% of salary
₹1,80,000
50% of salary (metro)
₹3,00,000
Exempt under Section 10(13A)
₹1,80,000
Taxable portion of HRA
₹1,20,000

Next step

Whether claiming HRA under the old regime leaves you better off than the new regime depends on your full deduction picture — compare both in the income tax calculator.

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