21 JUL 2026
HRA Exemption: How to Calculate It (Metro vs Non-Metro, With Examples)
Posted By: CalculatorApp.me Finance Editorial Team
HRA exemption is the minimum of three amounts: actual HRA received, 50%/40% of basic salary, or rent paid minus 10% of basic. This guide covers the exact formula with worked metro and non-metro examples, the rules on renting from parents, and how the Income Tax Department now detects fake rent claims.