HRA Exemption Calculator (India, Old Regime)
Enter basic salary, HRA and rent to find how much HRA is tax-free.
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HRA Exemption Calculator (India, Old Regime) by TheCalcTools
How the HRA Exemption Calculator (India, Old Regime) works
Under section 10(13A), the exempt HRA is the lowest of three amounts: HRA actually received, rent paid minus 10% of salary, and 50% of salary in Delhi, Mumbai, Kolkata or Chennai (40% elsewhere). Salary here means basic plus DA forming part of retirement benefits.
The exemption is available only in the old tax regime. In the new regime, HRA is fully taxable.
The formula
Worked example
Using the default values shown in the calculator:
| Annual basic salary + DA | ₹720000 |
|---|---|
| Annual HRA received | ₹288000 |
| Annual rent paid | ₹300000 |
| City | Delhi, Mumbai, Kolkata or Chennai (50%) |
- Limits: actual HRA ₹2,88,000; rent − 10% of salary = ₹3,00,000 − ₹72,000 = ₹2,28,000; 50% of salary = ₹3,60,000.
- The lowest, ₹228000, is exempt; ₹60000 is taxable.
Result:
| Tax-exempt HRA | ₹228000 |
|---|---|
| Taxable HRA | ₹60000 |
| Limit 1: actual HRA | ₹288000 |
| Limit 2: rent − 10% of salary | ₹228000 |
| Limit 3: % of salary | ₹360000 |
Frequently asked questions
Can I claim HRA if I pay rent to my parents?
Yes, if the rent is genuine, paid and declared as income by your parents. Keep a rent agreement and receipts.
Do I need the landlord's PAN?
Your employer needs the landlord’s PAN if annual rent is more than ₹1 lakh.
Sources and further reading
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This calculator gives estimates for information only. It is not tax or legal advice. Tax rules change and depend on your circumstances, so check current rules or ask a qualified professional. See our disclaimer.