HRA Exemption Calculator
Work out exactly how much of your HRA is exempt from income tax.
City of residence
(annual)₹30,000₹2,500 per month
(annual)₹2,10,000₹17,500 per month
13%
Exempt HRA₹30,000
Taxable HRA₹2,10,000
Actual HRA received₹2,40,000
Rent paid − 10% of Basic+DA₹1,74,000
LOWEST — THIS APPLIES50% of Basic+DA₹30,000
Illustrative only under Section 10(13A) and Rule 2A. This assumes you are a salaried employee paying rent for your residence. Entered HRA: ₹2,40,000.
Annual computation
| PARTICULARS | MONTHLY | ANNUAL |
|---|---|---|
| Basic salary + DA | ₹5,000 | ₹60,000 |
| HRA received | ₹20,000 | ₹2,40,000 |
| Rent paid | ₹15,000 | ₹1,80,000 |
| 10% of Basic+DA | ₹500 | ₹6,000 |
| 50% of Basic+DA | ₹2,500 | ₹30,000 |
| Exempt HRA | ₹2,500 | ₹30,000 |
| Taxable HRA | ₹17,500 | ₹2,10,000 |
How HRA exemption is calculated
Your HRA exemption under Section 10(13A) is the smallest of three amounts. The remainder of HRA received is included in taxable salary.
HRA exemption is available only under the old tax regime; the new regime does not allow this exemption.
1Actual HRA received
2Rent paid − 10% of Basic + DA
350% of Basic + DA in a metro; 40% elsewhere
Common questions
Can I claim HRA if I don't pay rent?+
No. HRA exemption requires rent to be actually paid for residential accommodation occupied by you.
Do I need rent receipts or a rent agreement?+
Employers generally require rent evidence. The landlord's PAN is also commonly required when annual rent exceeds the prescribed threshold.
Can I claim HRA and a home-loan deduction together?+
It may be possible when the conditions for both claims are independently satisfied. Keep evidence explaining why you rent while owning a property.
Does the new tax regime allow HRA exemption?+
No. HRA exemption under Section 10(13A) is not available when you opt for the new tax regime.
Related calculators
Not sure if the old regime works out better for you?
A Fintoo advisor can compare your HRA, 80C and other deductions across both regimes.