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HRA Calculator

Calculate your HRA exemption amount for income tax purposes. The exemption is the minimum of three rules: actual HRA received, 50%/40% of salary, or rent paid minus 10% of salary.

Parameters

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Results Summary

HRA Exemption
$15,000
Taxable HRA
$10,000
HRA Received
$25,000
Mathematical Formula

This calculator determines the results based on the following standard financial formula for HRA Exemption:

HRA Exemption = Min(Actual HRA, 50%/40% of Salary, Rent Paid - 10% of Salary)

Variables Glossary

HRA Exemption
Tax-exempt portion of HRA
Taxable HRA
Remaining HRA added to taxable income
Rule 1
Actual HRA received from employer
Rule 2
50% of salary (metro) or 40% (non-metro)
Rule 3
Rent paid minus 10% of salary

The HRA exemption is the least of three amounts. The percentage of salary used depends on whether you live in a metro city (50%) or non-metro city (40%).

Frequently Asked Questions
Can I claim HRA if I live with parents?

Yes, you can claim HRA if you pay rent to your parents. However, the rent should be reasonable and properly documented with a rent agreement and receipts.

What if I don't receive HRA?

If your employer doesn't provide HRA, you may still claim tax deduction under Section 80GG for rent paid, subject to certain conditions.

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