🏠 HRA Exemption Calculator India
Calculate your House Rent Allowance exemption under Section 10(13A). See all 3 conditions, the exempt amount, and taxable HRA instantly.
Salary & Rent Details
₹50,000
For private sector employees, DA is usually 0
₹25,000
₹20,000
Metro: Mumbai, Delhi, Kolkata, Chennai
HRA Exempt from Tax (monthly)
₹15,000
Taxable HRA: ₹10,000
3 Conditions — Lowest is Exempt
Rule 1
Actual HRA Received
HRA component from salary
₹25,000
Rule 2
50% of Basic + DA
₹50,000 × 50%
₹25,000
Rule 3
Rent Paid − 10% of Basic+DA
₹20,000 − 10% of ₹50,000
₹15,000
✓ Minimum
Summary
HRA Received₹25,000
Exempt Amount- ₹15,000
Taxable HRA₹10,000
📋 Key Rules
- • HRA is only exempt if you are paying actual rent
- • You must be living in a rented house (not owner-occupied)
- • If rent > ₹1L/year, landlord's PAN is mandatory
- • HRA exemption is not available under the New Tax Regime
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