Actual HRA Received
₹ 2,40,000
Rent Paid over 10% Basic
₹ 1,40,000
Percentage of Salary (50%/40%)
₹ 3,00,000
Taxable HRA
₹ 1,00,000
Exempt HRA Amount
₹ 1,40,000
About the HRA Exemption Calculator
Our free HRA Exemption Calculator helps salaried employees in India calculate their House Rent Allowance (HRA) exemption and taxable HRA components under Section 10(13A) of the Income Tax Act.
How HRA Exemption Is Calculated
Under Indian income tax laws, HRA exemption is calculated as the minimum of the following three conditions:
- Actual HRA received from your employer.
- Actual rent paid minus 10% of basic salary (plus DA, if applicable).
- 50% of basic salary for metro cities (Mumbai, Delhi, Kolkata, Chennai) or 40% for non-metro cities.
How to Use the Calculator
Simply enter your annual salary and rent details:
- Basic Salary (Annual): Your total annual basic salary.
- Dearness Allowance (DA): Include DA only if it forms part of retirement benefits.
- HRA Received & Rent Paid: Enter your actual annual employer HRA allowance and annual rent paid to your landlord.
- City Type: Choose between Metro or Non-Metro.
Click the Calculate HRA button to instantly view your exempt HRA amount, intermediate criteria breakdowns, and taxable HRA balance.
Frequently Asked Questions (FAQs)
Can I claim HRA if I live with my parents?
Yes, you can claim HRA by paying rent to your parents, provided they own the property and you actually transfer rent to them via bank accounts or receipts, and they declare the rental income in their tax returns.
Is HRA exemption available under the New Tax Regime?
No. HRA exemption under Section 10(13A) is not available if you opt for the New Tax Regime in India.
Is PAN of the landlord mandatory for claiming HRA?
Yes, if your annual rent payment exceeds ₹1,00,000, furnishing your landlord's PAN to your employer is mandatory for claiming HRA exemption.
