Updated for FY 2025-26 • Metro & Non-Metro Rules

HRA Exemption Calculator (FY 2025-26)

Calculate maximum tax-free House Rent Allowance under Section 10(13A) of Income Tax Act 1961 with statutory 3-condition rule & city classification.

Applicable Financial Year

Calculation Frequency

Basic Salary (monthly):₹50,000

Dearness Allowance (DA forming part of retirement salary):₹0

HRA Received from Employer (monthly):₹25,000

Total Actual Rent Paid to Landlord (monthly):₹20,000

City of Accommodation & Applicable Rule:50% Metro Rule (Delhi NCR)

Statutory 50% Metro Cities (Rule 2A):

Other Major Cities & Tech Hubs (40% Rule):

Your Applicable Tax Bracket:

Rule 2A ComputationFY 2025-26

TOTAL EXEMPT HRA (TAX-FREE)

₹1,80,000/year

₹15,000 monthly tax-free

Taxable HRA

₹1,20,000

Tax Saved

₹36,000

3-Condition Test (Least is Exempt):Section 10(13A)

1. Actual HRA Received₹3,00,000

2. 50% of Salary (Delhi NCR)₹3,00,000

3. Rent Paid - 10% Salary₹1,80,000

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Claim HRA Exemption in your ITR

Submit rent receipts and landlord PAN directly to our Chartered Accountants for 100% verified notice-free filing.