HRA Exemption Calculator

Dynamic HRA Exemption Calculator

HRA Exemption Calculator Live

Inputs (Monthly)
Use this if you paid rent for fewer than 12 months in the FY.
Donut — Annual HRA Split
Total HRA received (annual)
Exempt HRA (annual)
Taxable HRA (annual)
Monthly exempt HRA:
Rule Comparison (monthly)
Salary considered for HRA = Basic + DA
    Exemption is the minimum of the three rules below.
    Metro 50% Months counted: 12 HRA/mo:
    Notes
    • HRA exemption = minimum of: (i) Actual HRA received, (ii) Rent − 10% of salary, (iii) 50% (metro) / 40% (non-metro) of salary.
    • Salary for HRA = Basic + DA (if DA counts; toggle provided).
    • Metro = Delhi, Mumbai, Kolkata, Chennai. Others are non-metro.

    What is it & why use it?
    Easily calculate HRA exemption under Section 10(13A) for salaried individuals paying rent. This tool on Calci.in explains concepts in plain language and helps salaried individuals maximize exemptions.

    Formula (explained)
    HRA Exemption = Minimum of (i) Actual HRA received, (ii) 50% of Salary (metro) or 40% (non‑metro), (iii) Rent Paid – 10% of Salary
    Where Salary = Basic + DA. Rent paid must exceed 10% of salary to claim exemption.

    Example calculation
    Salary ₹50,000, Rent ₹20,000, HRA ₹15,000, Metro city → Exemption = ₹15,000 (illustrative).

    Benefits & use cases
    • Optimize income tax
    • Know rent‑related exemptions
    • Compare old vs new regime impact

    Related calculators on Calci.in
    Income Tax Calculator
    NPS Calculator
    PF & Gratuity Calculator

    External references (authority sources)
    Income Tax India
    ClearTax – HRA Guide

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    FAQs
    Q1: Who can claim HRA exemption?
    A: Salaried individuals receiving HRA and paying rent can claim it under Section 10(13A).
    Q2: Can I claim HRA if I live with parents?
    A: Yes, if you pay rent to parents and they show it in their income tax return.
    Q3: Is HRA available under the new tax regime?
    A: No, HRA exemption is only under the old regime.
    Q4: What documents are needed?
    A: Rent receipts/agreements are usually required by employers or IT department.