HRA Calculator
Calculate how much of your House Rent Allowance (HRA) is exempt from income tax and how much is taxable.
Calculator Inputs
LiveHow to use the HRA Calculator
- 1Enter your annual Basic Salary.
- 2Enter the total annual HRA received from your employer.
- 3Enter total actual rent paid during the financial year.
- 4Select whether you reside in a metro city (Delhi, Mumbai, Kolkata, Chennai) or non-metro city.
- 5View your tax-exempt HRA and taxable HRA balance.
How HRA is Calculated
Under Section 10(13A), HRA exemption is the minimum of three statutory conditions: actual HRA received, rent paid minus 10% of basic salary, or 50% (40% for non-metro) of basic salary.
The lowest of the three amounts is completely exempt from income tax under the Old Tax Regime.
- 1Condition 1: Actual HRA received = ₹2,40,000
- 2Condition 2: Rent paid minus 10% Basic = ₹3,00,000 - ₹60,000 = ₹2,40,000
- 3Condition 3: 50% of Basic Salary = ₹3,00,000
- 4Exempt HRA = Min(240,000, 240,000, 300,000) = ₹2,40,000
- 5Taxable HRA = ₹2,40,000 - ₹2,40,000 = ₹0
Rules, Assumptions & Statutory Scope
- HRA exemption under Section 10(13A) is available under the old tax regime, not the new tax regime.
- Metro treatment is limited to Delhi, Mumbai, Kolkata, and Chennai for this calculation.
What affects HRA results
- Metro classification (Mumbai, Delhi, Kolkata, Chennai receive 50% threshold; all other cities receive 40%).
- Rent receipts and landlord PAN documentation (mandatory if annual rent exceeds ₹1,00,000).
- Tax regime choice (HRA exemption is only claimable under the Old Tax Regime).
Frequently Asked Questions
Can I claim HRA if I live in my own house?
No. To claim HRA exemption, you must actually incur expenditure on rent for residential accommodation.
Is HRA exemption available in the New Tax Regime?
No. The New Tax Regime does not permit HRA exemptions under Section 10(13A).
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