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HRA Calculator

Calculate your House Rent Allowance tax exemption

Salary & Rent Details

Metro: Delhi, Mumbai, Kolkata, Chennai | Non-Metro: All other cities

Basic + DA (if DA forms part of retirement benefits)

House Rent Allowance from your employer

Actual rent paid to landlord

Tax-Exempt HRA (Monthly)

₹0

HRA Received:₹25,000
Tax-Exempt:₹0
Taxable HRA:₹0

HRA Exemption Calculation

Exemption is the minimum of the following:

1. Actual HRA Received₹25,000
2. Rent - 10% of Basic₹15,000

₹20,000 - ₹5,000

3. 50% of Basic Salary₹25,000
Final Exempt Amount₹0

Lowest of above three values

Tax Savings

Monthly Tax Savings (30%)₹0
Annual Tax Savings₹0

Note: Tax savings shown assume 30% tax bracket. Actual savings depend on your income tax slab.

HRA Breakdown

Tax-Exempt HRA0.0%
Taxable HRA0.0%

Annual Calculation

₹0

Exempt/Year

₹0

Taxable/Year

About HRA (House Rent Allowance)

What is HRA?

House Rent Allowance (HRA) is a component of salary paid by employers to employees for accommodation expenses. A portion of HRA is tax-exempt under Section 10(13A) of the Income Tax Act.

HRA Exemption Formula

  • • Actual HRA received from employer
  • • Rent paid minus 10% of basic salary
  • • 50% of basic (metro) or 40% (non-metro)
  • • Minimum of above three is exempt

Eligibility Conditions

  • • Must live in a rented accommodation
  • • Cannot own house in the city of employment
  • • Rent receipts required (if rent > ₹1L/year)
  • • Landlord PAN needed (if rent > ₹1L/month)

Important Notes

  • • HRA not available under new tax regime
  • • Metro cities: Delhi, Mumbai, Kolkata, Chennai
  • • Keep rent receipts and rental agreement
  • • Submit HRA proof to employer annually