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Vijay Bhalothia & AssociatesChartered Accountants

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HRA Exemption Calculator

The exemption is the least of three statutory limits. This shows all three, so you can see which one is binding — and what would have to change for the exemption to increase.

Only the part forming part of retirement benefits.

Where do you live?

HRA exempt under 10(13A)

₹1,80,000

₹1,20,000 of your HRA remains taxable.

The exemption is the least of

  • Actual HRA received₹3,00,000
  • Rent paid less 10% of salary₹1,80,000
  • 50% of salary₹3,00,000
Salary considered₹6,00,000

How to read this

“Salary” here means basic salary plus the dearness allowance that forms part of retirement benefits, plus any commission on a fixed percentage of turnover. Metro means Delhi, Mumbai, Kolkata or Chennai.

The exemption is available under the old regime only, and requires rent receipts — plus the landlord’s PAN where annual rent exceeds ₹1,00,000.

Everything is computed in your browser — nothing you type leaves this page. For a computation on your actual facts, talk to us.

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A notice to answer, an audit to plan, a deal to price, or a compliance calendar that has got away from you — a short conversation usually tells us both whether we fit.

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