HRA Exemption Calculator India
Estimate exempt and taxable House Rent Allowance using the least-of-three HRA rule and your selected tax regime.
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How HRA exemption is estimated
Under the old tax regime, exempt HRA is the least of: actual HRA received, rent paid minus 10% of salary, and 50% of salary for Delhi/Mumbai/Kolkata/Chennai or 40% elsewhere.
For this calculation, salary means Basic plus DA only when that DA forms part of retirement benefits. Other salary components are not automatically included.
HRA exemption is not available under the new tax regime.
Current MoneyInNumbers rule basis: official Income Tax Department published Rule 2A guidance. The official page presently names Delhi, Mumbai, Kolkata and Chennai for the 50% test.
Sources and calculation references
- Income Tax Department – Rule 2A
- Income Tax Department – Allowances for salaried employees
- ClearTax HRA Calculator
- Groww HRA Calculator
Educational estimate only. Inputs, assumptions, tax rules, inflation and investment returns can change.