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India HRA Calculator

Calculate your HRA exemption under the old tax regime. Enter basic salary, HRA received and rent paid to find out your tax-exempt and taxable HRA amount.

HRA Details

HRA Exemption Calculation

Condition 1: Actual HRA Received

2,40,000

Condition 2: 50% of Basic Salary

3,00,000

Condition 3: Rent Paid - 10% of Basic

2,40,000 - ₹60,000

1,80,000

HRA Exemption (Minimum of 3 conditions)

1,80,000

Applies: Rent Paid - 10% of Basic Salary

Taxable HRA Amount

60,000

This portion is included in taxable income

Approximate Tax Saving (at 30% slab)

54,000

Actual saving depends on your tax slab

How HRA Exemption Works

The exemption is the minimum of these three amounts:

  • Actual HRA received from your employer
  • 50% of your basic salary (metro or non-metro rates)
  • Rent paid minus 10% of basic salary

Important Notes

  • HRA exemption requires rent receipts or proof if demanded by income tax department
  • Self-owned property: You may not be eligible for HRA exemption if you receive HRA
  • This is applicable only under old tax regime; new regime has no HRA exemption

Disclaimer

This calculator is for informational purposes. Actual HRA exemption depends on your specific circumstances and supporting documentation. Consult a tax professional for guidance on your situation.

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