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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.
計算方法 - 方法論、計算式、出典年間HRA控除額
₹1,80,000
₹15,000 per month
Metro: Delhi, Mumbai, Kolkata, Chennai (50% of salary)
課税対象HRA
₹1,20,000
HRA受給総額
₹3,00,000
3つの構成要素（年間）
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
推定節税額（旧制度）
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 |
最適化のヒント
If your rent were ₹30,000/month instead of ₹20,000/month, your HRA exemption would increase by ₹1,20,000/year.
旧制度のみ
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.
月間控除額
₹15,000
年間控除額
₹1.8L