About the HRA Exemption Calculator
What is the HRA Exemption Calculator?
House Rent Allowance (HRA) is part of many salaries. If you live in rented accommodation, part or all of it is tax-free under Section 10(13A) in the old regime. The exempt amount is the lowest of three limits, so it depends on your basic salary, rent and city.
Enter your monthly basic salary (plus DA), HRA received, rent paid and city type. This HRA exemption calculator shows the yearly exemption and how much HRA remains taxable.
How to use the HRA Exemption Calculator
- Monthly Basic Salary (₹) (sample: 50,000)
- Monthly HRA Received (₹) (sample: 20,000)
- Monthly Rent Paid (₹) (sample: 18,000)
- City Type (sample: Metro)
- Press Calculate HRA (results also refresh as you type). The result card shows the Exempt HRA, along with Taxable HRA (per year), HRA Received (per year) and Rent Paid (per year).
Formula used
HRA exemption = min(HRA received, 50% or 40% of basic, Rent − 10% of basic)
- 50% of basic = if you live in Delhi, Mumbai, Kolkata or Chennai
- 40% of basic = in all other cities
All three amounts are calculated for the months you actually paid rent.
Worked example
These are the sample values already filled in the calculator above, and the result it returns for them:
| Input | Sample value |
|---|---|
| Monthly Basic Salary (₹) | 50,000 |
| Monthly HRA Received (₹) | 20,000 |
| Monthly Rent Paid (₹) | 18,000 |
| City Type | Metro |
| Result | Value |
|---|---|
| HRA Exemption (per year) | ₹1,56,000 |
| Taxable HRA (per year) | ₹84,000 |
| HRA Received (per year) | ₹2,40,000 |
| Rent Paid (per year) | ₹2,16,000 |
Tips for using the HRA Exemption Calculator
- Give your landlord's PAN to your employer if rent exceeds ₹1 lakh a year.
- You can pay rent to your parents and claim HRA if they own the house and declare the rent as income.
- No HRA exemption is available in the new tax regime.