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HRA calculator
Exemption is the least of HRA received, rent paid minus 10% of salary, and 50% (metro) or 40% (other cities) of salary. Available in the old tax regime.
| Component (monthly) | Amount |
|---|---|
| Salary for HRA (basic + DA) | ₹40,000 |
| Actual HRA received | ₹20,000 |
| Rent paid − 10% of salary | ₹14,000 |
| 50% of salary (metro) | ₹20,000 |
| Exempt HRA (least of the three) | ₹14,000 |
| Taxable HRA | ₹6,000 |
Estimated HRA exemption for 12 months: ₹1,68,000
HRA received in that period: ₹2,40,000
Taxable HRA in that period: ₹72,000
Exemption is available only in the old tax regime. Rent receipts and the landlord PAN (where annual rent exceeds ₹1,00,000) still have to be held for the employer or the return.
Educational estimate only. Rates, wage ceilings and slabs change. This is not tax, legal or statutory advice and is not a filing. Confirm figures with a qualified professional before you act. Talk to our team if you want the calculation reviewed against your actual records.