실수령액 최적화를 원하는 직장인과 가정.
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.
계산 방법 - 방법론, 공식 및 출처연간 HRA 면제
₹1,80,000
₹15,000 per month
Metro: Delhi, Mumbai, Kolkata, Chennai (50% of salary)
과세 HRA
₹1,20,000
총 수령 HRA
₹3,00,000
세 가지 구성요소 (연간)
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
예상 절세액 (구 세제)
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 |
최적화 팁
If your rent were ₹30,000/month instead of ₹20,000/month, your HRA exemption would increase by ₹1,20,000/year.
구 세제만 해당
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.
월 면제액
₹15,000
연간 면제액
₹1.8L