Tax

HRA Calculator

Compute your House Rent Allowance exemption under Section 10(13A) — monthly inputs, yearly results.

Monthly figures

Only DA forming part of retirement benefit

Annual HRA exempted

₹1,56,000

₹13,000 per month

Actual HRA received
₹2,40,000
50% of Basic+DA
₹3,00,000
Rent − 10% of Basic+DA
₹1,56,000
HRA exempted (min of three)
₹1,56,000
Taxable HRA
₹84,000

HRA exemption is the least of: (1) actual HRA, (2) 50%/40% of Basic+DA, (3) rent paid minus 10% of Basic+DA. Under new regime, HRA exemption is not available.

HRA split (annual)

  • Exempted
  • Taxable

Total: ₹2.40 L

Formula

How the math works

Exempt HRA = min(
  actual HRA received,
  50% (metro) / 40% (non-metro) of Basic + DA,
  Rent paid − 10% of (Basic + DA)
)
Basic + DA
Salary base for HRA rules
HRA received
From your salary structure
Rent paid
To your landlord
Metro
Delhi, Mumbai, Kolkata, Chennai only
Method

How it works

  1. 1

    Enter your monthly Basic salary and optional DA.

  2. 2

    Enter the HRA component you receive and the rent you actually pay.

  3. 3

    Toggle Metro city — exemption cap is 50% of Basic+DA for metros, 40% otherwise.

  4. 4

    CalcPe computes the three limits and returns the least, which is your exempt HRA.

Worked example

A quick walkthrough

Inputs

Monthly Basic ₹50,000, HRA received ₹20,000, rent paid ₹18,000, metro city.

Steps

  • Annual salary base = ₹6,00,000 · actual HRA = ₹2,40,000
  • 50% of Basic+DA = ₹3,00,000
  • Rent − 10% of Basic+DA = 2,16,000 − 60,000 = ₹1,56,000

Result

Exempt HRA = min(2.40 L, 3.00 L, 1.56 L) = ₹1,56,000/year · taxable HRA = ₹84,000

Why use it

Why CalcPe’s HRA Calculator

  • Maximise tax savings on your rent payments legally.
  • Know exactly how much HRA is exempt vs taxable.
  • Model different rent scenarios before signing a new lease.
  • Only valid under the Old Regime — helpful for regime comparison decisions.
FAQ

Frequently asked questions

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