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HRA exemption calculator

Work out how much of your House Rent Allowance is exempt from tax — the least of the three limbs the rule sets — and what that is worth at your slab.

About 3 min to an answer Free, no sign-up Runs in your browserRuns on your device
Read the lesson: Reading your salary slip →
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Runs entirely in your browserRuns entirely on your device — nothing you type is sent anywhere. Educational only, and not investment advice.

How to use this calculator

Each step names a control you will find on screen above.

  1. Monthly basic salary

    Your basic pay — not the whole CTC. The exemption is built on basic (plus dearness allowance where it applies), so getting this right matters more than any other input.

  2. Monthly HRA received

    The House Rent Allowance component of your salary, from your payslip. It caps the exemption: you can never exempt more HRA than you were actually paid.

  3. Monthly rent paid

    What you actually pay your landlord. If you pay no rent, or rent less than 10% of basic, the exemption collapses to zero however large your HRA.

  4. City

    Metro or non-metro. Delhi, Mumbai, Kolkata and Chennai count as metros and allow 50% of basic as the third limb; everywhere else it is 40%.

  5. Your tax slab

    Sets what the exemption is worth in rupees. The exemption itself does not depend on your slab; the tax saved does.

Worked example: A metro salary with real rent

Basic ₹50,000 a month, HRA ₹25,000, rent ₹22,000, living in a metro, on the 30% slab — all monthly figures, worked out over a year.

What to enter

Monthly basic salary
₹50,000
Monthly HRA received
₹25,000
Monthly rent paid
₹22,000
City
Metro
Your tax slab
30%

What it shows you

Limb 1 — HRA received
₹3,00,000

₹25,000 × 12

Limb 2 — rent − 10% basic
₹2,04,000

₹2,64,000 − ₹60,000

Limb 3 — 50% of basic
₹3,00,000

metro

Exempt (the least)
₹2,04,000
Taxable HRA
₹96,000
Tax saved
≈ ₹61,200

30% of the exemption

Where this is taught

A calculator gives you a number. These explain what the number means and when it misleads you.

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