Tools / HRA Calculator
HRA Calculator
HRA exemption is the lowest of three amounts — this works out all three and shows which one applies.
HRA exemption (lowest of the three below)
—
Actual HRA received
—
Rent − 10% of basic
—
50%/40% of basic
—
Slabs, rebate and standard deduction figures used are for FY 2025-26 (AY 2026-27) as per Budget 2025. Tax rules can change — always verify current figures on the official Income Tax e-filing portal before filing.
Frequently asked questions
How is HRA exemption actually calculated?
It's the lowest of: (1) actual HRA received from your employer, (2) rent paid minus 10% of basic salary, (3) 50% of basic salary in a metro city or 40% in a non-metro city.
Is HRA exemption available under the new tax regime?
No — HRA exemption is only available under the old tax regime. The new regime doesn't allow this deduction.