Calculate HRA exemption with three-condition breakdown, searchable city list, Form 12BB copy, annual tax saving, and metro/non-metro rules under Section 10(13A).
Metro: Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad
Landlord PAN required if annual rent exceeds ₹1 lakh. Declare exempt HRA of ₹1,80,000 under old tax regime.
HRA Exemption = min(Actual HRA, 50%/40% of Basic, Rent − 10% of Basic)The HRA exemption is the minimum of three values: actual HRA received, 50% of basic salary (metro) or 40% (non-metro), and actual rent paid minus 10% of basic salary. The exempted amount is tax-free.
| Symbol | Meaning |
|---|---|
| Actual HRA | HRA received from employer per month |
| 50% / 40% | 50% of basic (metro) or 40% (non-metro) |
| Rent − 10% Basic | Rent paid minus 10% of basic salary |
Step-by-step guide to get the most from this tool
Input monthly basic, HRA received from salary slip, and rent paid.
Choose from the searchable city list — metro cities auto-select 50% rule.
See all three values and which gives the minimum exemption.
Toggle annual view and copy exempt HRA for tax filing.
What makes this tool stand out
Standard three-condition HRA calculation.
Searchable dropdown with metro/non-metro auto-select.
Copy-ready summary for employer declaration.
Annual tax saved at 30% slab.
Switch between monthly and annual values.
PAN threshold and old-regime note included.
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Quick answers to common questions
HRA exemption is the minimum of three values: actual HRA received, 50% of basic (metro) or 40% (non-metro), and rent paid minus 10% of basic salary.
Mumbai, Delhi, Kolkata, Chennai, Bengaluru, and Hyderabad are commonly treated as metro cities with 50% of basic. Other cities use 40%.
Declaration form for HRA and other exemptions submitted to your employer for TDS deduction.
Yes, with a valid rental agreement and parents declaring rental income in their ITR.
No. HRA exemption applies only under the old tax regime.
If annual rent exceeds ₹1 lakh, landlord PAN must be furnished to the employer.
Tax saved = annual HRA exemption × your tax slab rate. At 30% slab, multiply monthly exemption by 12 × 0.30.
HRA received minus the exempt portion — the balance is added to your taxable salary under the old regime.
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