HRA Calculator
Calculate House Rent Allowance exemption.
HRA Calculator
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HRA Exemption
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HRA Received—
Taxable HRA—
Tax Saved—
Calculate HRA exemption under Section 10(13A) accurately for metro and non-metro cities in India. Great for tax planning before investment declarations.
How HRA exemption works
The exempt HRA is the minimum of three values: actual HRA, rent paid minus 10% of basic salary, and 50%/40% of basic salary for metro/non-metro cities.
HRA exemption formula
Exempt HRA = Min(Actual HRA, Rent Paid - 10% of Basic, 50% of Basic for metro or 40% for non-metro)
Any remaining HRA after exemption is taxable.
Inputs required
- Annual basic salary
- Actual HRA received
- Annual rent paid
- Metro or non-metro status
How to use the HRA tool
- Enter basic salary and HRA received
- Enter annual rent paid
- Select metro or non-metro city
- Review exempt and taxable HRA values
- Use figures while computing old-regime taxable income
Example (metro city)
Scenario: Basic salary Rs 6,00,000, HRA received Rs 2,40,000, rent paid Rs 2,70,000.
Inputs
- Basic: Rs 6,00,000
- HRA: Rs 2,40,000
- Rent: Rs 2,70,000
- Metro: Yes
Calculation
- Actual HRA = Rs 2,40,000
- Rent - 10% basic = 2,70,000 - 60,000 = Rs 2,10,000
- 50% of basic = Rs 3,00,000
- Minimum = Rs 2,10,000 exempt
Result: Exempt HRA is Rs 2,10,000; taxable HRA is Rs 30,000.
Frequently Asked Questions
Yes, if legal conditions are met and the properties/occupancy scenarios differ appropriately.
Generally no, under standard new-regime rules.
Yes, and often landlord PAN if annual rent exceeds prescribed limits.
HRA exemption is not available if you do not pay rent.