Basic salary
Usually basic pay (sometimes DA if forming part of retirement benefits) — confirm your CTC structure.
Free tools
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
Enter annual basic salary
- 2
Enter annual HRA received
- 3
Enter annual rent paid
- 4
Choose metro or non-metro and read exempt vs taxable HRA
Key Concepts
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.
Hire an Expert