Free calculator
HRA Exemption Calculator
Estimate the HRA exemption using the three statutory tests: actual HRA received, rent paid less 10% of salary, and 50% of salary for metro cities or 40% elsewhere.
Enter your salary, HRA and rent details.
Current CBDT e-Filing rules for AY 2026-27 use the least of actual HRA, rent minus 10% of salary, and 40% or 50% of salary as applicable.