Vardhan Tax

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Free HRA Calculator

Exempt vs taxable house rent allowance

Use annual basic, HRA received, and rent paid. Exemption is the least of three statutory limits.

Use annual figures for a yearly exemption estimate.

Exemption is the least of:

1. Actual HRA received₹0.00
2. 50% of basic₹0.00
3. Rent − 10% of basic₹0.00
Exempt HRA₹0.00
Taxable HRA₹0.00

Illustrative estimate only. Rules change; this is not tax, legal, or financial advice. Confirm with a qualified professional before filing or paying.

Understanding HRA Exemption

1

Exemption is the least of three amounts under the Income-tax Act

2

Metro cities usually allow 50% of basic; others 40%

3

Rent paid minus 10% of basic is the third limit

4

HRA received above the exempt amount is taxable

Quick Reference

50%
  • Metro: Delhi, Mumbai, Kolkata, Chennai (typical)
40%
  • Non-metro cities
10%
  • Rent reduced by 10% of basic

How This Calculator Works

  1. 1

    Enter annual basic salary

  2. 2

    Enter annual HRA received

  3. 3

    Enter annual rent paid

  4. 4

    Choose metro or non-metro and read exempt vs taxable HRA

Key Concepts

Basic salary

Usually basic pay (sometimes DA if forming part of retirement benefits) — confirm your CTC structure.

Metro

Higher % of basic is allowed for notified metro cities.

Proof

Employers may ask for rent receipts / landlord PAN above thresholds.

New regime

HRA exemption under section 10(13A) is generally for the old regime path — confirm current rules for your case.

HRA Calculator FAQs

This tool expects annual amounts. Multiply monthly figures by 12 for a yearly view.

Salary structuring questions?

Talk to experts or use Vardhan Tax tools for clearer compliance.

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