Tax · HRA

HRA Exemption Calculator

Calculate how much of your House Rent Allowance is exempt from income tax. Available under the Old Tax Regime only.

City type

50% of Basic

Basic salary (annual)₹6.00 L

₹1.2L₹50L

HRA received (annual)₹2.40 L

₹0₹24L

Rent paid (annual)₹1.80 L

₹0₹24L

Note: HRA exemption is available only under the Old Tax Regime and only if you actually pay rent. For rent >₹1L/month (₹12L/year), landlord's PAN is mandatory.

HRA Exemption

₹1,20,000

exempt from income tax annually

Minimum of three limits

① Actual HRA received

₹2,40,000

② Rent paid − 10% of basic

₹1,20,000

③ 50% of basic (metro)

₹3,00,000

HRA exempt (minimum above)

₹1,20,000

Taxable HRA

₹1,20,000

Full tax calculation →All calculators