优化实际税后收入的员工和家庭。
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.
计算方法说明 - 方法论、公式及来源年度 HRA 免税额
₹1,80,000
₹15,000 per month
Metro: Delhi, Mumbai, Kolkata, Chennai (50% of salary)
应税 HRA
₹1,20,000
HRA 总收入
₹3,00,000
三个组成部分（年度）
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
预估节税（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 |
优化建议
If your rent were ₹30,000/month instead of ₹20,000/month, your HRA exemption would increase by ₹1,20,000/year.
仅适用于旧税制
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.
月免税额
₹15,000
年度免税额
₹1.8L