India HRA Exemption Calculator
Calculate House Rent Allowance exemption under Section 10(13A). Shows all three conditions, the binding minimum, and annual exempt vs taxable HRA.
Salary & Rent Details (Monthly)
HRA Exemption — 3 Conditions
Annual Summary
Come utilizzare India HRA Exemption Calculator
Enter your monthly Basic Salary
HRA exemption is calculated on Basic Salary. Enter the monthly basic component (not gross salary or CTC).
Enter HRA received and rent paid
Enter the monthly HRA component in your salary slip and the actual rent you pay. Both are monthly figures.
Select your city type
Metro cities (Delhi, Mumbai, Kolkata, Chennai) allow up to 50% of basic as HRA exemption. Non-metro cities allow 40%.
Review exempt and taxable HRA
The tool shows all three conditions and which is the binding minimum. The taxable HRA is added to your income for tax calculation.
Suggerimenti
- Keep rent receipts and bank transfer records as proof of rent payment for HRA claims.
- If rent paid is less than 10% of Basic Salary, Condition 2 becomes zero and HRA exemption is NIL — increase rent to improve exemption.
- Negotiate a higher Basic component in CTC to maximize HRA exemption, since both Conditions 2 and 3 depend on Basic Salary.
- In shared accommodation, each occupant can claim HRA exemption for their pro-rated share of rent with a shared rent agreement.
Domande frequenti
What is HRA exemption and who can claim it?
HRA (House Rent Allowance) exemption under Section 10(13A) of the Income Tax Act allows salaried employees to reduce their taxable income by the exempt portion of HRA. You can claim this exemption only if you are a salaried employee receiving HRA and are actually paying rent for residential accommodation.
What are the three conditions for HRA exemption?
HRA exemption is the MINIMUM of: (1) Actual HRA received from employer, (2) Rent paid minus 10% of Basic Salary, (3) 50% of Basic Salary for metro cities or 40% for non-metro cities. All three amounts are calculated and the lowest is the exempt HRA.
Can I claim HRA if I pay rent to a family member?
Yes, you can pay rent to a family member (including parents) and claim HRA exemption, provided: you have a valid rent agreement, actual rent is paid (bank transfer recommended), and the family member shows the rental income in their tax returns. You cannot pay rent to a spouse and claim HRA.
What is the tax treatment under the New Regime?
HRA exemption is NOT available under the New Tax Regime (Section 115BAC). If you opt for the new regime, the entire HRA received is taxable. The old regime with HRA exemption is often more beneficial for employees paying significant rent.
Is there a limit on rent receipts and PAN requirement?
If annual rent exceeds ₹1 lakh (₹8,333/month), you must provide your landlord's PAN to your employer. Without PAN, the employer may not allow HRA exemption in TDS calculation. Rent receipts are required as proof for the exemption.