Employees and households optimizing real take-home outcomes.
HRA Exemption Calculator
Calculate your HRA tax exemption under Section 10(13A). See which component limits your exemption, how much tax you save, and the optimal rent to maximise your claim.
How we calculate this - methodology, formulas & sourcesAnnual HRA exemption
₹1,80,000
₹15,000 per month
Metro: Delhi, Mumbai, Kolkata, Chennai (50% of salary)
Taxable HRA
₹1,20,000
Total HRA received
₹3,00,000
The three components (annual)
Exemption = minimum of A, B, C
| A. Actual HRA received | ₹3,00,000 |
| B. Rent − 10% of salary(limiting) | ₹1,80,000 |
| C. 50% of salary (metro) | ₹3,00,000 |
| HRA Exemption (min) | ₹1,80,000 |
Limiting factor: Rent paid − 10% of salary
Estimated tax saved (old regime)
At 20% slab
₹36,000
At 30% slab
₹54,000
+ 4% cess on tax saved
Annual breakdown
| Basic + DA (salary) | ₹6,00,000 |
| 10% of salary | ₹60,000 |
| HRA received | ₹3,00,000 |
| Rent paid | ₹2,40,000 |
| HRA exemption | ₹1,80,000 |
| Taxable HRA | ₹1,20,000 |
Optimization tip
If your rent were ₹30,000/month instead of ₹20,000/month, your HRA exemption would increase by ₹1,20,000/year.
Old regime only
HRA exemption under Section 10(13A) is available only in the old tax regime. Under the new regime (Section 115BAC, default since FY 2023-24), HRA is fully taxable.
Monthly exemption
₹15,000
Annual exemption
₹1.8L