HRA Calculator
FY2025-26Updated June 2026Calculate exempt HRA and taxable HRA using salary, HRA received, rent paid, and city type.
Live Results
Exempt HRA
₹2,40,000
Least of the three HRA exemption conditions.
Taxable HRA
₹0
HRA received minus exempt HRA.
Metro salary limit
₹3,00,000
50% of salary.
Rent condition
₹2,40,000
Rent paid minus 10% of salary.
High confidence for standard HRA scenarios. This assumes salary means basic salary plus dearness allowance for HRA purposes.
Explanation
HRA exemption is calculated by comparing three values: actual HRA received, rent paid minus 10% of salary, and a city-based salary percentage. The least value is treated as exempt. The remaining HRA is taxable.
Assumptions & trust
Educational estimate only
Form16.com calculators are independent educational tools. They are not legal, tax, or financial advice.
Last updated for FY2025-26. Verify final numbers with official records, employer payroll, or a qualified professional.
- HRA exemption is estimated as the least of actual HRA, rent paid minus 10% of salary, and 40%/50% of salary.
- Metro city selection uses 50% of salary; non-metro uses 40%.
- Salary for this calculator is basic salary plus dearness allowance.
Tax Breakdown
How the result is built
Basic salary plus dearness allowance entered in the input panel.
Recommendations
What to keep in mind
FAQ
Calculator questions
HRA exemption is the least of actual HRA received, rent paid minus 10% of salary, or 50% of salary for metro cities and 40% for non-metro cities.
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Use the income tax calculator to see how HRA changes your taxable income and estimated tax.