HRA Exemption
Section 10(13A) — How much of your HRA is tax-free?
Salary Details
The 'Basic' component from your payslip
DA paid by employer. Most private-sector: ₹0
HRA Salary Basis
Which components count as 'salary' for HRA?
City Type
Metro: Delhi, Mumbai, Kolkata, Chennai only
HRA Received
How to enter HRA?
Exactly as shown on your payslip
Rent & Tax Rate
Actual rent paid. Enter 0 if not renting.
Your Marginal Tax Slab
HRA Exemption Result
Tax-Free HRA (Annual)
₹1.20 L
Tax Saving Estimate
₹37,440
at 30% slab + cess
Section 10(13A) — Three-Rule Analysis
Exemption = minimum of the three values below
Rule 1
Actual HRA received from employer
₹2.40 L
Rule 2 ← Minimum (exemption)
Annual rent − 10% of salary (₹1.80 L − 10%×₹6.00 L)
₹1.20 L
Rule 3
50% of annual salary basis (Metro)
₹3.00 L
Full Breakdown
Annual HRA received
₹2.40 L
Annual rent paid
₹1.80 L
Salary basis (annual)
Basic only
₹6.00 L
HRA as % of salary
40.0%
Exempt HRA (annual)
₹1.20 L
Taxable HRA (annual)
₹1.20 L
Monthly exempt
₹10,000
Annual tax saved
₹37,440
CA Tips
→ Rule 2 caps your exemption. Consider higher rent or restructuring salary to reduce basic (lower 10% threshold).
→ HRA exemption requires Old Tax Regime. Compare with new regime tax to decide which is beneficial.
⚠️ Collect landlord PAN — annual rent exceeds ₹1 lakh. Mandatory for Form 12BB submission.
→ Keep rent receipts for every month. Rent should be paid via bank transfer for easy proof.
Only under Old Regime. For salaried employees under Sec 10(13A) r/w Rule 2A.
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FAQ
HRA Exemption — FAQ
Common questions about this calculator
HRA exemption = minimum of: (1) Actual HRA received, (2) 50%/40% of basic in metro/non-metro, (3) Actual rent minus 10% of basic.
Calculations are approximate and for educational purposes only. Excludes surcharge for income above ₹50L. Consult a Chartered Accountant for personalised tax advice.