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HRA Exemption Calculator

Calculate your tax-free House Rent Allowance. See exactly how much of your HRA is exempt from income tax and how much is taxable.

receipt_long Salary Details

Total HRA Received

₹0

Exempted HRA

₹0

Tax-Free Amount

Taxable HRA

₹0

Added to Taxable Income

Calculation Breakdown (Under Section 10(13A))

The exempted HRA is the lowest of the following three conditions:

Condition 1: Actual HRA received from employer ₹0
Condition 2: Actual Rent Paid minus 10% of Basic Salary ₹0
Condition 3: 40% of Basic Salary ₹0
Minimum of the above 3 (Exempted HRA) ₹0

How Does the HRA Exemption Work?

House Rent Allowance (HRA) is a common component of an employee's salary in India. It is provided by employers to help employees meet their rental accommodation expenses. Under Section 10(13A) of the Income Tax Act, a portion of this HRA is exempt from tax.

The 3-Condition Rule

The Income Tax Department states that your tax-exempt HRA will be the lowest of the following three amounts:

Note: Under the New Tax Regime, HRA exemption is not allowed. This calculation is only applicable if you opt for the Old Tax Regime during ITR filing.

Frequently Asked Questions

Can I claim HRA if I live with my parents? expand_more
Yes! You can claim HRA even if you live with your parents, provided you actually pay rent to them and they report this rental income when filing their own Income Tax Returns. You will also need rent receipts as proof.
Do I need a PAN card of my landlord? expand_more
If your annual rent payment exceeds ₹1,00,000 (i.e., more than ₹8,333 per month), it is mandatory to obtain and report your landlord's PAN card to your employer to claim the HRA exemption.