# HRA Calculator

> House Rent Allowance exemption under Section 10(13A), with all three limits shown.

Interactive calculator: https://www.cashiq.in/tools/hra-calculator
Last updated: 2026-11-10

Your tax-free HRA is the lowest of three amounts: the HRA you receive, 50% of basic salary plus DA in a metro city (40% elsewhere), and rent paid minus 10% of basic plus DA. On a ₹60,000 basic, ₹24,000 HRA and ₹25,000 rent in a metro, ₹19,000 a month is exempt.

## How it is calculated

```
Exempt HRA = least of (actual HRA, 50% or 40% of salary, rent − 10% of salary)
```

- Salary here means basic salary plus dearness allowance (DA), where DA counts for retirement benefits.
- Metro cities for the 50% limit are Mumbai, Delhi, Kolkata and Chennai. Every other city uses 40%.
- The rest of your HRA is added to your taxable salary.

## Worked example

- Inputs: ₹60,000 basic, no DA, ₹24,000 HRA, ₹25,000 rent a month, metro city
- Result: The three limits are ₹24,000 (actual HRA), ₹30,000 (50% of salary) and ₹19,000 (rent − 10% of salary). ₹19,000 a month is exempt and ₹5,000 is taxable
- Open it: https://www.cashiq.in/tools/hra-calculator?basic=60000&da=0&hra=24000&rent=25000&metro=yes

## Use it with your own numbers

Add query parameters to the calculator URL. The page renders the result, a one-sentence summary and a year-by-year table in its HTML.

| Parameter | Meaning | Allowed values |
| --- | --- | --- |
| `basic` | Monthly basic salary in ₹ | 0 or more |
| `da` | Monthly dearness allowance in ₹ | 0 or more |
| `hra` | Monthly HRA received in ₹ | 0 or more |
| `rent` | Monthly rent paid in ₹ | 0 or more |
| `metro` | Lives in Mumbai, Delhi, Kolkata or Chennai | yes | no |

Example: https://www.cashiq.in/tools/hra-calculator?basic=60000&da=0&hra=24000&rent=25000&metro=yes

JSON API: https://www.cashiq.in/api/v1/hra-calculator?basic=60000&da=0&hra=24000&rent=25000&metro=yes

## Rules and assumptions

- HRA exemption is available only under the old tax regime. The new regime does not allow it.
- If annual rent is above ₹1,00,000, your employer needs your landlord's PAN.
- You cannot claim HRA for rent paid to your spouse. Rent paid to parents is allowed if they own the house and declare the rent as income.

## Frequently asked questions

### How is HRA exemption calculated?

It is the least of: actual HRA received; 50% of basic + DA in Mumbai, Delhi, Kolkata or Chennai (40% elsewhere); and rent paid minus 10% of basic + DA.

### Can I claim HRA under the new tax regime?

No. HRA exemption is available only under the old tax regime.

### Which cities count as metro for HRA?

Only Mumbai, Delhi, Kolkata and Chennai. Bengaluru, Hyderabad, Pune and other cities use the 40% limit.

### What if I pay rent but get no HRA?

You may be able to claim a deduction under Section 80GG instead, within its own limits, under the old regime.

## Sources

- [Income Tax Department](https://www.incometax.gov.in/)

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Results are estimates for planning, not investment, tax or legal advice. Returns are assumptions, not guarantees. Source: CashIQ, https://www.cashiq.in/tools/hra-calculator