GlenCalc

HRA exemption calculator

The HRA exemption is available only in the old tax regime and only if you pay rent. Salary here means basic pay plus dearness allowance (where it counts for retirement benefits).

Your answer

HRA exemption₹1,80,000.00
Taxable HRA₹60,000.00
HRA received₹2,40,000.00
Rent − 10% of salary₹1,80,000.00
50% of salary₹3,00,000.00

Worked out in your browser. Nothing you type is sent to a server.

How we worked it out

Updated as you change the numbers.

  1. The exemption is the least of: HRA received ₹2,40,000.00; rent − 10% of salary = ₹2,40,000.00 − ₹60,000.00 = ₹1,80,000.00; 50% of salary = ₹3,00,000.00.

Method and assumptions

Section 10(13A) with rule 2A of the Income-tax Rules. The rest of the HRA is added to your taxable salary. If you pay more than ₹1 lakh rent a year, your employer needs the landlord’s PAN.

Questions

How much HRA is tax-free with ₹6 lakh basic, ₹2.4 lakh HRA and ₹20,000 a month rent in a metro?

₹1,80,000: rent of ₹2,40,000 minus 10% of salary is the smallest of the three limits.

Sources

Method and figures checked on October 31, 2026. Every worked answer on this page is covered by an automated test. Found a mistake? Tell us.

Embed this calculator on your site

Free to use. Paste this where you want the calculator; it runs in your visitors’ browsers, sets no cookies and never sends us anything your visitors type.

Related calculators