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HRA Calculator — House Rent Allowance tax exemption
Calculate your HRA tax exemption under Section 10(13A). Inputs: basic salary, HRA received, rent paid, and city type.
Inputs
₹50,000
₹5,000₹10.00 L
₹0
₹0₹10.00 L
₹20,000
₹0₹5.00 L
₹25,000
₹0₹5.00 L
1
01
Result
HRA exemption (yearly)
₹2.40 L
Taxable HRA
₹0
Monthly exemption
₹20,000
HRA received (annual)
₹2.40 L
50/40% of salary
₹3.00 L
Rent − 10% salary
₹2.40 L
About the HRA Calculator
HRA (House Rent Allowance) is the single biggest tax-saving component for renting salaried employees in India.
The exemption formula is a 'minimum of three' rule — actual HRA, 50/40% of basic+DA, or rent minus 10% of salary. Whichever is lowest becomes your tax-free amount.
Requirements: rent receipts for claims above ₹3,000/month, PAN of landlord if annual rent exceeds ₹1 lakh, and you cannot own residential property in the same city.
HRA — Frequently asked questions
Under Section 10(13A), salaried employees living in rented housing can claim tax exemption on part of their HRA. The exempt portion equals the LOWEST of: (a) actual HRA received, (b) 50% of basic+DA for metros / 40% for non-metros, (c) rent paid minus 10% of basic+DA.