HRA Calculator

Calculate your House Rent Allowance (HRA) exemption as per Income Tax rules.
Enter your salary details below to know your exempt and taxable HRA.

Enter Your Details

HRA Exemption Result

Exempt HRA
тВ╣0
Taxable HRA
тВ╣0
Metro / Non-Metro
Metro
ConditionAmount (тВ╣)
1. Actual HRA received0
2. Rent paid тАУ 10% of (Basic + DA)0
3. 50% / 40% of (Basic + DA)0
Exemption allowed (least of above)0
Note: If you don’t receive HRA, you can still claim up to тВ╣60,000 deduction under Section 80GG (subject to conditions).

What is HRA?

House Rent Allowance (HRA) is a key component of a salaried individualтАЩs income provided by the employer to help meet housing expenses. It is partially or fully exempt from income tax, depending on certain conditions under Section 10(13A) of the Income Tax Act, 1961.

The HRA exemption primarily depends on:

  • The employeeтАЩs basic salary and dearness allowance (DA)
  • The actual rent paid for accommodation
  • The city of residence (metro or non-metro)
  • The actual HRA received from the employer

This exemption reduces your taxable income, helping you save tax on the portion of your salary spent on rent. Employees who do not receive HRA may still claim deductions under Section 80GG, subject to certain conditions.

What is an HRA Calculator?

An HRA Calculator is an online financial tool that helps you calculate the amount of House Rent Allowance that is tax-exempt and the portion that is taxable.

It automates complex manual calculations using the formula prescribed by the Income Tax Department, saving you time and eliminating errors.

By entering details such as your basic salary, dearness allowance, HRA received, rent paid, and city of residence, the calculator instantly displays:

  • The exempt HRA amount
  • The taxable portion
  • A detailed breakup based on tax rules

The Business Day HRA Calculator uses the latest tax computation logic and is designed for accuracy, speed, and user convenience тАФ making it one of the most reliable tools for employees and professionals in India.

How can an HRA Calculator Help You?

A House Rent Allowance calculator helps salaried individuals understand their tax benefits and plan their finances effectively.

HereтАЩs how it helps:

  • Accurate Tax Planning: It shows exactly how much HRA is exempt and how much is taxable, helping you estimate your net take-home pay.
  • Eliminates Manual Errors: You no longer need to calculate HRA manually or use complex spreadsheets.
  • Quick Comparison: You can adjust your rent, salary, or city to see how your HRA exemption changes.
  • Section 80GG Guidance: If you do not receive HRA, the calculator informs you that you can claim up to тВ╣60,000 under Section 80GG.
  • Supports Financial Decision-Making: Helps you optimize your salary structure for better tax efficiency.

Whether youтАЩre a salaried employee, HR manager, or freelancer planning tax deductions, the Business Day HRA Calculator provides complete transparency and clarity.

How Does HRA Calculator Work?

The HRA Calculator determines your HRA exemption using the formula defined by the Income Tax Act. The least of the following three amounts is allowed as HRA exemption:

ConditionCalculation Formula
1. Actual HRA receivedHRA amount given by employer
2. Rent paid minus 10% of (Basic Salary + DA)(Rent Paid) тАУ 10% ├Ч (Basic + DA)
3. 50% of (Basic Salary + DA) if living in metro city, else 40%50% ├Ч (Basic + DA) (Metro) OR 40% ├Ч (Basic + DA) (Non-Metro)

The minimum of these three amounts is considered as your tax-free HRA exemption, while the remaining portion becomes taxable HRA.

Example of HRA Calculation

ParticularsAmount (тВ╣)
Basic Salary5,00,000
Dearness Allowance (DA)50,000
HRA Received1,80,000
Rent Paid1,20,000
CityDelhi (Metro)

Now, letтАЩs calculate each condition:

ConditionCalculationAmount (тВ╣)
1. Actual HRA receivedAs per salary1,80,000
2. Rent paid minus 10% of (Basic + DA)(1,20,000 тАУ 10% of 5,50,000)65,000
3. 50% of (Basic + DA)50% ├Ч 5,50,0002,75,000

Exempt HRA = Least of the above = тВ╣65,000
Taxable HRA = 1,80,000 тАУ 65,000 = тВ╣1,15,000

Thus, тВ╣65,000 is exempt from tax, while тВ╣1,15,000 will be added to taxable income.

How to Use Business Day HRA Calculator?

Using the Business Day HRA Calculator is simple and intuitive. Just follow these steps:

  • Enter Basic Salary: Enter your monthly or annual basic pay.
  • Enter Dearness Allowance (DA): Input your DA amount, if applicable.
  • Enter HRA Received: Provide the HRA amount received from your employer.
  • Enter Rent Paid: Fill in the actual rent you pay for your accommodation.
  • Select Your City: Choose Yes if you live in Delhi, Mumbai, Kolkata, or Chennai (metros); otherwise, choose No.
  • Click тАЬCalculate HRAтАЭ to view:
    • HRA Exempted Amount
    • Taxable HRA
    • A detailed breakdown as per the 3-condition rule

The calculator will instantly show your results in a clean, easy-to-understand format тАФ complete with tax exemption and total taxable HRA.

Advantages of Using Business Day HRA Calculator

  • Accurate and Instant Results: The calculator uses official tax formulas to give reliable exemption values.
  • User-Friendly Interface: Simple layout and large fields make it accessible on mobile and desktop.
  • Time-Saving: Get results in seconds instead of manual computation.
  • Free and Accessible: 100% free to use with no login or signup required.
  • Helps in Salary Optimization: Understand how much rent you should pay or how much HRA to claim for better tax planning.
  • Supports Section 80GG Awareness: Automatically guides users who donтАЩt receive HRA about the alternative deduction available.
  • SEO-Optimized for Accuracy: Regularly updated for compliance with the latest Income Tax rules, ensuring accuracy year after year.

The Business Day HRA Calculator simplifies your tax planning, giving you clarity on one of the most common salary components тАФ HRA. Use it anytime to plan smarter and save more.

HRA тАУ Frequently Asked Questions

How do you calculate HRA?
HRA exemption is the least of these 3:
1) Actual HRA received from employer
2) Rent paid тАУ 10% of (Basic + DA)
3) 50% of (Basic + DA) if you live in a metro city (Delhi, Mumbai, Kolkata, Chennai), otherwise 40%.
Whatever is the lowest is allowed as HRA exemption; the rest becomes taxable.
Is HRA 50% of basic salary?
Not always. The 50% rule applies only to metro cities and itтАЩs on Basic + DA, not just basic. For non-metro cities, it is 40% of (Basic + DA).
Can I claim 100% HRA?
Usually no. You can only claim HRA up to the amount calculated by the income tax rules (least of the 3 conditions). If your rent is low or your HRA is high, part of HRA will become taxable.
What is the new HRA rule?
The basic method of HRA calculation (least of 3) is the same. However, if you do not get HRA from your employer but still pay rent, you may be able to claim deduction under Section 80GG (currently up to тВ╣60,000 a year, subject to conditions like no own house in the same city, etc.).
What is the maximum HRA rate?
For calculation, the maximum percentage considered is 50% of (Basic + DA) for metro residents and 40% of (Basic + DA) for non-metro residents. This doesnтАЩt mean you always get that much тАФ actual exemption will be the lowest of the three conditions.
Can I claim HRA by paying rent to parents?
Yes, you can, provided it is genuine. You should actually pay rent (preferably via bank), have a rent receipt/letter, and your parents should show the rent as income in their return if applicable. Fake rent arrangements may be disallowed in scrutiny.
Can I claim HRA without a rent agreement?
Technically, yes тАФ especially for smaller rent amounts, employers accept rent receipts. But for higher rent (usually тВ╣50,000+/month), itтАЩs better to have a rent agreement and landlord PAN. The Income Tax Department may ask for proof in case of scrutiny.
What are the disadvantages of HRA?
- You can claim HRA only if you actually pay rent.
- If your rent is low, your exemption will be low.
- If you live in your own house, HRA received becomes taxable (unless using 80GG and conditions are met).
- You may have to collect rent receipts/PAN from the landlord.
What is the new rule of HRA exemption?
The core rule is unchanged: exemption = least of (actual HRA, rent тАУ 10% of basic+DA, 50%/40% of basic+DA). The only major parallel provision is Section 80GG for those who donтАЩt receive HRA but still pay rent.
HRA рдХрд╛ рдирд┐рдпрдо рдХреНрдпрд╛ рд╣реИ?
HRA рдХреА рдЫреВрдЯ рддреАрдиреЛрдВ рдореЗрдВ рд╕реЗ рдХрдо рд░рд╛рд╢рд┐ рдкрд░ рдорд┐рд▓рддреА рд╣реИ: (1) рдирд┐рдпреЛрдХреНрддрд╛ рд╕реЗ рдорд┐рд▓рд╛ рдЕрд╕рд▓реА HRA, (2) рдЪреБрдХрд╛рдпрд╛ рдЧрдпрд╛ рдХрд┐рд░рд╛рдпрд╛ тАУ (рдмреЗрд╕рд┐рдХ + DA) рдХрд╛ 10%, (3) рдореЗрдЯреНрд░реЛ рдореЗрдВ 50% рдФрд░ рдиреЙрди-рдореЗрдЯреНрд░реЛ рдореЗрдВ 40% (рдмреЗрд╕рд┐рдХ + DA) рдХрд╛ред
рд╕реИрд▓рд░реА рдореЗрдВ HRA рдХреНрдпрд╛ рд╣реЛрддрд╛ рд╣реИ?
HRA (House Rent Allowance) рд╕реИрд▓рд░реА рдХрд╛ рд╡рд╣ рд╣рд┐рд╕реНрд╕рд╛ рд╣реИ рдЬреЛ рдХрдВрдкрдиреА рдЖрдкрдХреЗ рдордХрд╛рди рдХреЗ рдХрд┐рд░рд╛рдП рдореЗрдВ рдорджрдж рдХреЗ рд▓рд┐рдП рджреЗрддреА рд╣реИред рдЗрд╕рдореЗрдВ рд╕реЗ рдХреБрдЫ рдпрд╛ рдкреВрд░рд╛ рд╣рд┐рд╕реНрд╕рд╛ рдЯреИрдХреНрд╕ рд╕реЗ рдЫреВрдЯ рдХреЗ рд▓рд┐рдП рдХреНрд▓реЗрдо рдХрд┐рдпрд╛ рдЬрд╛ рд╕рдХрддрд╛ рд╣реИ, рдЕрдЧрд░ рдЖрдк рдХрд┐рд░рд╛рдпрд╛ рджреЗрддреЗ рд╣реИрдВред
рдПрдЪрдЖрд░рдП рдХрд┐рд╕ рдкрд░ рдорд┐рд▓рддрд╛ рд╣реИ?
HRA рдЖрдорддреМрд░ рдкрд░ рдЙрдиреНрд╣реАрдВ рдХрд░реНрдордЪрд╛рд░рд┐рдпреЛрдВ рдХреЛ рдорд┐рд▓рддрд╛ рд╣реИ рдЬреЛ рд╕реИрд▓рд░реА рдкрд░ рдХрд╛рдо рдХрд░рддреЗ рд╣реИрдВ рдФрд░ рдХрд┐рд░рд╛рдП рдХреЗ рдШрд░ рдореЗрдВ рд░рд╣рддреЗ рд╣реИрдВред рдЕрдЧрд░ рдЖрдк рдЕрдкрдирд╛ рдЦреБрдж рдХрд╛ рдШрд░ рдЗрд╕реНрддреЗрдорд╛рд▓ рдХрд░ рд░рд╣реЗ рд╣реИрдВ, рддреЛ HRA рдкрд░ рдЫреВрдЯ рдорд┐рд▓рдирд╛ рдореБрд╢реНрдХрд┐рд▓ рд╣реЛ рдЬрд╛рддрд╛ рд╣реИред
рдПрдХреНрд╕реЗрд▓ рдореЗрдВ HRA рдХреА рдЧрдгрдирд╛ рдХрд░рдиреЗ рдХрд╛ рд╕реВрддреНрд░ рдХреНрдпрд╛ рд╣реИ?
рдЖрдк рдПрдХреНрд╕реЗрд▓ рдореЗрдВ рддреАрдиреЛрдВ рд╡реИрд▓реНрдпреВ рдирд┐рдХрд╛рд▓рдХрд░ MIN() рдлрдВрдХреНрд╢рди рд╕реЗ рдХрдо рд╡рд╛рд▓реА рд╡реИрд▓реНрдпреВ рд▓реЗ рд╕рдХрддреЗ рд╣реИрдВред
рдЬреИрд╕реЗ:
1) Actual HRA = рд╕реЗрд▓ A2
2) Rent тАУ 10% of (Basic + DA) = =B2 - 0.1*(C2+D2)
3) Metro 50% or Non-metro 40% = =IF(E2="Metro",0.5*(C2+D2),0.4*(C2+D2))
Final Exemption = =MIN(A2, F2, G2)
рдЖрдИрдЯреАрдЖрд░ рдореЗрдВ HRA рдХрд╛ рджрд╛рд╡рд╛ рдХреИрд╕реЗ рдХрд░реЗрдВ?
ITR рднрд░рддреЗ рд╕рдордп рдЖрдк рд╕реИрд▓рд░реА рд╕реЗрдХреНрд╢рди рдореЗрдВ HRA рдХреА рдЫреВрдЯ рджрд┐рдЦрд╛рддреЗ рд╣реИрдВред рдЕрдЧрд░ рдЖрдкрдХрд╛ рдирд┐рдпреЛрдХреНрддрд╛ рдкрд╣рд▓реЗ рд╣реА рдлреЙрд░реНрдо 16 рдореЗрдВ HRA рдХреА рдЫреВрдЯ рджреЗ рдЪреБрдХрд╛ рд╣реИ, рддреЛ ITR рдореЗрдВ рд╡рд╣реА рд╡реИрд▓реНрдпреВ рджрд┐рдЦрд╛рдПрдВред рдЕрдЧрд░ рдирд╣реАрдВ рджреА рд╣реИ, рддреЛ рдЖрдк рдЦреБрдж рд╕реЗ HRA рдХреА рд░рдХрдо рдХреИрд▓рдХреБрд▓реЗрдЯ рдХрд░рдХреЗ ITR рдореЗрдВ рджрд┐рдЦрд╛ рд╕рдХрддреЗ рд╣реИрдВ тАФ рд▓реЗрдХрд┐рди рдХрд┐рд░рд╛рдП рдХреЗ рд╕рдмреВрдд рдЕрдкрдиреЗ рдкрд╛рд╕ рд░рдЦреЗрдВред
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