What it asks for
- Basic salary and dearness allowance
- House rent allowance received
- Actual rent paid during the year
- Whether the city is classified as metro
Calculator
HRA calculator
Calculates how much of your house rent allowance is exempt under section 10(13A), on the standard three-part test.
Work out the exempt portion of your rent allowance
Rates applied are those in force for FY 2025-26 (AY 2026-27). Results are indicative and depend entirely on what you enter.
Only basic pay and any dearness allowance forming part of retirement benefits.
The house rent allowance component shown on your payslip.
Rent paid for accommodation you occupy but do not own.
Fill in all three amounts
The exemption is the least of three limbs, so every one of them is needed before a figure can be shown.
What this calculator does
What it returns
- Exempt HRA on the least-of-three test
- Taxable balance to be added to salary income
- Whether the landlord's PAN will be required
Where it stops
HRA exemption is available only under the old regime, and only where rent is genuinely paid. Claims without rent agreements and payment trails are a common scrutiny trigger.
Want the number checked against your actual position?
A consultation gives you the figure computed on your real documents, not on estimates — and tells you what to do about it. It is free and there is no obligation afterwards.
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