HRA tax exemption using the three-rule method for metro and non-metro.. HRA Exemption Calculator is a free online tool from the ToolsRift Finance & Health Calculators collection. It runs entirely in your browser — nothing to install, no signup, and your data never leaves your device.
Enter your basic salary, HRA received, annual rent paid and whether you live in a metro city. The calculator shows your exempt and taxable HRA.
Exemption is the least of three: actual HRA received, rent paid minus 10% of salary, and 50% of salary for metro cities (40% for non-metro). The smallest amount is exempt.
For HRA, metro cities are Delhi, Mumbai, Kolkata and Chennai, which allow the 50% of salary limit. All other cities use the 40% non-metro limit.
The salary here means basic pay plus dearness allowance (and commission if it is a fixed percentage of turnover), not your full gross salary. This is not tax advice.