HRA Exemption Calculator
Calculate the HRA exemption you can claim under the old regime per Section 10(13A). Free HRA calculator with metro and non metro rules for FY 2026-27.
अपना परिणाम कैलकुलेट करें
अपने आँकड़े दर्ज करें। बदलाव के साथ अनुमान और चार्ट अपडेट होंगे।
HRA इनपुट
किराये पर रहने की एक ही अवधि की राशियाँ लें। वेतन, किराया या शहर बदलने वाली अवधियों की गणना अलग करें और छूट जोड़ें। केवल दिल्ली, मुंबई, चेन्नई और कोलकाता में 50% लागू है।
- छूट प्राप्त HRA
- ₹1,80,000
- ₹1.8L
- कर योग्य भाग
- ₹60,000
आपके आँकड़ों का मतलब
₹15,000 a month of your HRA is tax-free.
In the 30% slab (31.2% with 4% cess) that saves up to ₹56,160 a year; lower slabs save proportionally less.
Rent paid minus 10% of basic (₹1,80,000) limits your exemption.
Your HRA and basic-salary caps allow up to ₹2,40,000; the exemption tops out at an annual rent of ₹3,00,000.
25% of your HRA (₹60,000) is still taxed.
The taxable part is added to your salary income and taxed at your slab rate.
HRA exemption breakdown
कुल राशि का विभाजन देखें। रकम रुपये में है।
- Exempt HRA · 75.0%₹1,80,000
- Taxable HRA · 25.0%₹60,000
छूट की गणना कैसे होती है
HRA छूट = धारा 10(13A) के अनुसार इन तीनों में से सबसे कम:
| 1. वास्तविक HRA प्राप्त | ₹2,40,000 |
| 2. भुगतान किराया − मूल का 10% | ₹1,80,000 |
| 3. मूल वेतन का 50% | ₹3,00,000 |
अपनी गणना समझें
HRA exemption is available only under the old regime for qualifying rented accommodation. It is the least of actual HRA, rent minus ten percent of eligible salary, and fifty percent of salary for Delhi/Mumbai/Chennai/Kolkata or forty percent elsewhere. Eligible salary includes basic, retirement-benefit DA and commission fixed as a percentage of turnover. Select the new regime to see zero exemption.
HRA Exemption Calculator कैसे उपयोग करें
- 1
Enter your annual basic salary
Include basic, DA only to the extent it forms part of retirement benefits, and commission fixed as a percentage of turnover. Other allowances are not salary for this computation. Use the same rented period for salary, HRA and rent.
- 2
Enter the annual HRA received
The HRA component of your salary as per the offer letter or pay slip. Annual figure, not monthly.
- 3
Enter the annual rent paid
Use actual rent for the corresponding rented period. If salary, rent, HRA or city changes, calculate each consistent period separately and add the exemptions. Applying annual salary against only a few months' rent can give the wrong answer.
- 4
Tick metro if you live in Mumbai, Delhi, Kolkata or Chennai
These four cities qualify for the 50 percent of basic upper bound. All others use 40 percent. The Income Tax Department has not added Bangalore or Hyderabad to the metro list despite their economic status.
- 5
Read the exempt and taxable portions
The exempt portion is the maximum HRA you can claim. The taxable portion is added to your salary for income tax. Submit rent receipts and the landlord's PAN (if rent exceeds 1 lakh per year) to your employer to claim the exemption in TDS.
उदाहरण
₹6 lakh basic, renting in a metro
Basic salary ₹6,00,000 a year, HRA received ₹2,40,000, rent paid ₹2,40,000 (₹20,000 a month) in a metro, old regime. Rule 1, actual HRA = ₹2,40,000. Rule 2, rent minus 10% of basic = 2,40,000 − 60,000 = ₹1,80,000. Rule 3, 50% of basic = ₹3,00,000. The exemption is the least of the three: ₹1,80,000. The remaining 2,40,000 − 1,80,000 = ₹60,000 of HRA is taxable.
- Actual HRA received
- ₹2,40,000
- Rent minus 10% of basic
- ₹1,80,000
- 50% of basic (metro)
- ₹3,00,000
- HRA exempt
- ₹1,80,000
- Taxable HRA
- ₹60,000
Rent is the binding rule here. Every extra ₹1 of rent raises the exemption by ₹1 until it reaches ₹2,40,000 of exemption, which needs ₹3,00,000 of annual rent. Under the new regime the exemption would be zero.
इसकी गणना कैसे होती है
The calculator works out the three Section 10(13A) limits: rule 1 = HRA received, rule 2 = max(0, rent paid − 10% × salary) and rule 3 = 50% × salary for a metro (Delhi, Mumbai, Chennai, Kolkata) or 40% × salary elsewhere. Salary here is the basic figure you enter, which should include retirement-benefit DA and turnover-based commission if you have them.
Under the old regime, exempt HRA = min(rule 1, rule 2, rule 3), never below zero. If you choose the new regime, the exemption is set to zero. In both cases taxable HRA = max(0, HRA received − exempt HRA).
All amounts are annual. If your rent, basic or city changed during the year, one set of annual figures may not reflect your claim accurately; check with your employer or tax adviser whether to work it out period by period and add the results.
अक्सर पूछे जाने वाले प्रश्न
How is HRA exemption calculated?
Under the old regime it is the least of actual HRA, rent less ten percent of eligible salary, and fifty percent of salary for Delhi/Mumbai/Chennai/Kolkata or forty percent elsewhere, with a floor of zero. Eligible salary includes basic, retirement-benefit DA and turnover-based commission. New-regime exemption is zero.
Is HRA available under the new regime?
No. The new regime, including FY 2026-27, does not allow HRA exemption. If you are a renter with a meaningful HRA component and significant rent, the old regime may still be more tax efficient despite the higher slab rates. Run the income tax calculator to compare both regimes for your specific salary and rent.
Can I claim HRA if I pay rent to my parents?
Yes, provided your parents legally own the property, you actually pay them rent (via bank transfer for clarity), and the rent is reasonable for the locality. Your parents must declare the rent as income in their return. The arrangement is legitimate but is a common audit trigger, so keep a written rent agreement and bank transfer records.
What documents do I need to claim HRA exemption?
Rent receipts for the months you paid, the landlord's PAN if your annual rent exceeds 1 lakh (mandatory) and a written rent agreement. Some employers also ask for the bank statements showing rent transfers. Submit these to your employer's payroll team to claim HRA in your TDS, or keep them for your records when filing the return directly.
Can I claim HRA and home loan interest at the same time?
HRA and eligible home-loan deductions can coexist if each independently satisfies its conditions. Owning a home, including one in the same city, does not automatically bar HRA if you genuinely rent other accommodation and meet the exemption requirements. Keep evidence and seek advice on the particular facts.
What if I do not have HRA in my salary?
If your CTC does not include an HRA component (rare but possible in some industries or smaller employers), you cannot claim HRA exemption. You may be able to claim Section 80GG instead if you pay rent for accommodation, with a maximum deduction of 60,000 per year subject to specific conditions including not owning any residential property in the location of your employment.
Does HRA exemption apply if I work from home?
Yes, if you actually live in rented accommodation and pay rent. The location of your employer's office does not affect HRA eligibility. Working remotely from a different city does not disqualify you from claiming HRA on your rent in that city.