THEBOOLEAN / TOOLS / HRA
Free calculator
HRA exemption calculator
By TheBoolean Studio · Reviewed 2026-10 · Free forever
HRA exemption is the least of three numbers. Enter basic, HRA received and rent — see exempt vs taxable split live.
₹1,20,000exempt
HRA received₹2,40,000
Exempt₹1,20,000
Taxable HRA₹1,20,000
THEBOOLEAN® — theboolean.in/tools
HRA exemption
Generated 2026-10-10
| Basic | ₹6,00,000 |
| HRA received | ₹2,40,000 |
| Rent paid | ₹1,80,000 |
| Exempt | ₹1,20,000 |
| Taxable | ₹1,20,000 |
Figures are computed from publicly available formulas and public-domain data. TheBoolean does not hold, validate or warrant any third-party data, rates or outcomes. Estimates only — not financial, tax or legal advice. Confirm with a qualified professional.
Questions
What is the HRA exemption formula?
Least of: actual HRA received, 50% of basic (metro) or 40% (non-metro), and rent paid minus 10% of basic salary.
Metro or non-metro — which applies?
Delhi, Mumbai, Chennai and Kolkata count as metro (50%). Everywhere else uses 40%.
Is this tax advice?
No — an estimate. Rent receipts, PAN of landlord and regime rules need a CA.