HRA Exemption Calculator: Maximum Tax-Free Allowance

HRA (House Rent Allowance) ka tax-exempt amount calculate karein under Section 10(13A) of Income Tax Act. Old Regime ke under, salaried tenants ke liye max benefit.

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HRA (House Rent Allowance) salaried logon ko employer se milta hai jo rented accommodation mein rehte hain. Section 10(13A) of Income Tax Act ke under HRA ka portion tax-exempt hota hai. New Regime mein HRA exemption available NAHI hai — sirf Old Regime mein milta hai.

HRA Exemption Formula: Exempt = MINIMUM of three: - (a) Actual HRA received from employer (annual) - (b) 50% of basic salary (metro cities: Mumbai, Delhi, Kolkata, Chennai) OR 40% of basic (other cities) - (c) Actual rent paid MINUS 10% of basic salary

Yeh free HRA Calculator aapko basic salary (annual), HRA received (annual), actual rent paid (annual), aur city type (metro/non-metro) input karke instantly: (1) Tax-exempt HRA, (2) Taxable HRA portion, (3) Annual tax savings @ your slab.

Example: Mumbai-based employee, Basic Rs 6 lakh, HRA Rs 3 lakh, Rent Rs 2.5 lakh paid annually: - (a) Actual HRA = Rs 3,00,000 - (b) 50% of Basic = Rs 3,00,000 (Mumbai = metro) - (c) Rent - 10% Basic = 2,50,000 - 60,000 = Rs 1,90,000 - Min = Rs 1,90,000 (tax-exempt). Balance Rs 1,10,000 taxable.

Important documentation: - Rent receipts (monthly) if rent > Rs 3,000/month - PAN of landlord if annual rent > Rs 1 lakh (mandatory) - Rent agreement (recommended) - If staying with parents, you can pay rent to them (TDS not applicable, parent shows rental income in their ITR)

Rent paid to spouse: NOT allowed for HRA exemption. Rent to parents allowed if you're not co-owner of the property they own.

HRA + Home Loan Interest combination: Possible if both genuine — e.g., own home in Mumbai, working in Delhi on rent. Both deductions claimable separately. Many "income tax notices" yahan se aate hain — proper documentation zaroori.

City classification for HRA: Metro = 50% (Mumbai, Delhi, Kolkata, Chennai). Bangalore, Hyderabad, Pune, Ahmedabad — non-metro at 40% (per IT Dept clarification). Smaller cities all 40%.

हिंदी में खोजृं (Hindi search): HRA calculator hindi, हमस कैल्कुलेटर, हाଢ଼स रेंट अलाଢ଼ंस, सेक्शन 10(13A), टैक्स फ्री HRA, मेट्रो सिटी 50%, नॉन मेट्रो 40%, हमस आयकर बचत
Open HRA Exemption Calculator (Free) — Section 10(13A) Old Regime →

Frequently Asked Questions (FAQ)

HRA exemption New Regime mein milti hai?
Nahi. HRA exemption Section 10(13A) sirf OLD Regime mein available hai. New Regime (default FY 2025-26) mein HRA fully taxable hota hai. Agar HRA + 80C + Sec 24 deductions combined > Rs 4-5 lakh hain, Old Regime usually better.
Rent receipt kab chahiye?
Monthly rent receipts mandatory hain agar monthly rent > Rs 3,000 hai (per IT Dept guidelines). Receipts mein landlord name, address, signature, rent amount, period, revenue stamp (Rs 1 if cash > Rs 5,000). Employer ke pas Investment Declaration form 12BB ke saath submit karna padega.
Landlord PAN dena zaroori kab hai?
Annual rent > Rs 1 lakh (i.e., monthly > Rs 8,333) hone par landlord ka PAN MANDATORY hai. Landlord PAN na dene par employer HRA exemption deny kar sakta hai. If landlord refuses to provide PAN, you can give declaration (Form 60), but IT Dept may scrutinize.
Parents ko rent de sakte hain HRA ke liye?
Haan, parents ko rent de sakte hain — but property parents ke naam pe honi chahiye (you NOT a co-owner). Rent agreement banao, monthly NEFT transfer karo (cash bilkul avoid karo > Rs 5,000), receipts maintain karo. Parents apni ITR mein rental income show karenge.
Self-employed HRA claim kar sakte hain?
Nahi, HRA salaried employees ke liye hai (Section 10(13A)). Self-employed ke liye Section 80GG available hai (similar deduction but limits different: minimum of (a) Rs 5,000/month, (b) 25% of total income, (c) Rent - 10% of income). Lower max benefit usually.

City-wise availability

Mumbai (metro 50%) mein bhi yahi tool free use kar sakte hain. Delhi (metro 50%) mein bhi yahi tool free use kar sakte hain. Kolkata (metro 50%) mein bhi yahi tool free use kar sakte hain. Chennai (metro 50%) mein bhi yahi tool free use kar sakte hain. Bangalore mein bhi yahi tool free use kar sakte hain. Hyderabad mein bhi yahi tool free use kar sakte hain. Pune mein bhi yahi tool free use kar sakte hain. Sirsa mein bhi yahi tool free use kar sakte hain. Mandi Dabwali mein bhi yahi tool free use kar sakte hain. Mobile + desktop dono par seamless. WhatsApp pe direct PDF share kar sakte hain.

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