HRA Calculator
Calculate your HRA exemption, taxable HRA and eligible rent-related tax benefit based on your salary, HRA received, rent paid and city type.
Enter Salary Details
Enter your annual salary and housing details to estimate HRA exemption.
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Estimated annual HRA exemption
Calculation Details
Salary Details
Three HRA Limits
How HRA Exemption Is Calculated
For eligible salaried employees, the exempt HRA is generally the least of the prescribed amounts.
Actual HRA
The actual HRA received from your employer during the financial year.
Salary Percentage
50% of eligible salary for specified metro cities and 40% for other cities.
Rent Minus 10%
Annual rent paid minus 10% of eligible salary.
Least Amount
The least of the applicable amounts is used as the estimated HRA exemption.
Three Limits Used for Exemption
The HRA exemption is generally the least of these three amounts, subject to applicable income-tax rules.
Important Information
HRA exemption under Section 10(13A) read with Rule 2A is generally available to eligible salaried employees who receive HRA and live in rented accommodation.
The calculator uses Basic Salary plus eligible Dearness Allowance as the salary component for this estimation.
If you do not actually pay rent, HRA exemption may not be available merely because HRA is received.
Actual tax treatment can depend on your salary structure, employment circumstances, supporting documents and applicable tax provisions.
HRA Calculator FAQ
What is HRA?
HRA stands for House Rent Allowance. It is an allowance that may be provided by an employer to an employee for accommodation expenses.
How is HRA exemption calculated?
The exemption is generally based on the least of actual HRA received, the applicable percentage of salary and rent paid minus 10% of salary.
Is the HRA percentage 50% or 40%?
The prescribed percentage is generally 50% for specified metro cities and 40% for other locations.
What salary is used for HRA calculation?
For this calculator, the eligible salary component is Basic Salary plus DA that forms part of retirement benefits.
Can I claim HRA exemption without paying rent?
Generally, HRA exemption requires actual payment of rent for residential accommodation, subject to applicable conditions.
Is HRA exemption available under the new tax regime?
HRA exemption under Section 10(13A) is generally associated with the old tax regime. Eligibility depends on the applicable tax provisions and taxpayer circumstances.