HRA Calculator
Calculate House Rent Allowance (HRA) tax exemption based on salary, rent paid, and city type. Save income tax on your rent!
HRA Details
βΉ
Basic salary per monthβΉ
DA per month (if applicable)βΉ
HRA component in salaryβΉ
Actual rent you pay50% exemption in metros, 40% in non-metros
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Enter HRA and rent details
Understanding HRA Exemption
HRA (House Rent Allowance) is a salary component that provides tax exemption for rent paid. The exemption is calculated using 3 formulas, and the lowest amount is exempt from tax.
HRA Exemption Formula
Tax-exempt HRA = Minimum of the following three:
- Actual HRA received from employer
- Rent paid minus 10% of (Basic + DA)
- 50% of (Basic + DA) if metro city (Mumbai, Delhi, Kolkata, Chennai)
- 40% of (Basic + DA) if non-metro city
Eligibility for HRA Exemption
- β You must be living in rented accommodation
- β You must be paying rent (proof required if >βΉ1L/year)
- β HRA component must be part of salary structure
- β Available only under Old Tax Regime
- β NOT available if you own the house you're living in
- β NOT available in New Tax Regime
Documents Required
- Rent receipts: If annual rent >βΉ1,00,000
- Landlord's PAN: If annual rent >βΉ1,00,000
- Rental agreement: Recommended (not mandatory)
- Bank statement: Showing rent payments (recommended)
Tips to Maximise HRA Benefit
- β Ensure HRA is 50% of Basic (standard practice)
- β Pay rent to parents (legal, but they must show it as rental income)
- β Keep rent receipts and payment proof
- β If rent >βΉ1L/year, collect landlord's PAN
- β Submit HRA proofs before FebβMar (for tax adjustment)
- β Living in metro? Mention it to employer for 50% exemption