HRA Exemption Calculator
Compute your House Rent Allowance (HRA) tax exemption under Section 10(13A) of the Income Tax Act based on salary, actual rent paid, and metro/non-metro rules.
Adjust Inputs
Real-Time UpdateAnnual Basic salary plus Dearness Allowance
Total HRA received from employer during the financial year
Total rent paid across the financial year
Eligible deduction under Section 10(13A)
Added to your taxable income
Assuming 30% income tax slab
Visual Breakdown
Interactive GraphicDetailed Breakdown & Amortization Schedule
Showing 3 of 3 periods
| Statutory Criterion | Evaluated Amount | Result |
|---|---|---|
| 1. Actual HRA Received from Employer | ₹2,40,000 | Selected (Lowest) |
| 2. Rent Paid minus 10% of Basic (₹3,00,000 - ₹60,000) | ₹2,40,000 | Selected (Lowest) |
| 3. 50% of Basic Salary (Metro) | ₹3,00,000 | Higher |
Exempt HRA is the minimum of: 1. Actual HRA received 2. Rent paid minus 10% of basic salary 3. 50% of basic salary (metro) or 40% (non-metro)
- HRA exemption under Section 10(13A) is available only when opting for the Old Tax Regime.
- Under the New Tax Regime, no HRA exemption is allowed, but an enhanced standard deduction of ₹75,000 is available.
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Understanding the HRA Exemption Calculator
This calculator provides real-time, mathematically verified computations for Indian tax payers, investors, and businesses. All algorithms are calibrated to Indian statutory standards including the Income Tax Act 1961, CGST Act 2017, and standard banking annuity models.
How It Works
- Enter your baseline financial values using the input fields or interactive sliders.
- Observe instant changes in the summary metrics and visual breakdown charts without page reloads.
- Review the year-by-year or month-by-month amortization schedule for long-term clarity.
- Export your results via CSV or print a clean summary for your tax consultant or accountant.
Rule 2A of Income Tax Rules 1962
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