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Calculate your House Rent Allowance (HRA) exemption under the Old Tax Regime. Enter basic salary, HRA received, rent paid, and city type to find taxable HRA and remaining taxable salary.
Enter annual salary and rent details
Annual basic salary (excluding HRA and other allowances)
Total HRA paid by employer during the year
Annual rent actually paid for accommodation
Metro cities: Delhi, Mumbai, Chennai, and Kolkata (including NCR and surrounding areas as notified).
₹1,20,000
₹1,20,000
₹7,20,000
| Component | Amount |
|---|---|
| Basic Salary | ₹6,00,000 |
| HRA Received | ₹2,40,000 |
| Rent Paid | ₹1,80,000 |
| Rent Paid − 10% of Basic | ₹1,20,000 |
| 50% of Basic Salary | ₹3,00,000 |
| HRA Exemption (minimum of above three) | ₹1,20,000 |
| Taxable HRA | ₹1,20,000 |
| Remaining Taxable Salary (Basic + Taxable HRA) | ₹7,20,000 |
HRA Exemption = min(Actual HRA, Rent Paid - 10% of Basic, X% of Basic); Taxable HRA = HRA Received - Exemption; Remaining Taxable Salary = Basic + Taxable HRAHRA exemption under Section 10(13A) read with Rule 2A. X is 50% for metro cities and 40% for non-metro. Available only under the Old Tax Regime.
House Rent Allowance (HRA) is exempt from tax under Section 10(13A) up to the least of three amounts: actual HRA received, rent paid minus 10% of basic salary, and 50% or 40% of basic salary.
HRA Exemption = min(Actual HRA, Rent Paid − 10% of Basic, X% of Basic). Taxable HRA = HRA Received − Exemption. Remaining Taxable Salary = Basic + Taxable HRA.
Metro cities (Delhi/NCR, Mumbai, Chennai, Kolkata) use 50% of basic. All other cities use 40% of basic as the salary limit component.
HRA exemption is not available under the New Tax Regime. Full HRA received is taxable if you choose the New Regime.
Example 1 (Metro): Basic Rs 6L, HRA Rs 2.4L, Rent Rs 1.8L → Exemption Rs 1.2L, Taxable HRA Rs 1.2L, Remaining Rs 7.2L. Example 2 (Non-Metro): Basic Rs 5L, HRA Rs 1.5L, Rent Rs 1.2L → Exemption Rs 70K, Remaining Rs 5.8L. Example 3: Basic Rs 10L, HRA Rs 4L, Rent Rs 3.6L → Exemption Rs 2.6L, Remaining Rs 11.4L.
HRA Exemption Quick Reference
HRA Exemption = minimum of:
Taxable HRA = HRA Received − Exemption
Remaining Taxable Salary = Basic + Taxable HRA