🇮🇳 HRA Tax Exemption Calculator

Calculate your tax-exempt House Rent Allowance (HRA) under Section 10(13A) of the Income Tax Act.

Actual HRA Received
₹2,40,000
Tax-Exempt HRA
₹1,20,000
Taxable HRA
₹1,20,000

3-Condition Breakdown under Section 10(13A)

1. Actual HRA received₹2,40,000
2. 50% of Basic Salary₹3,00,000
3. Rent paid minus 10% of Basic Salary₹1,20,000

HRA Tax Exemption Rule

The minimum of the 3 conditions above is eligible for 100% tax exemption under the Old Tax Regime.

Complete Guide to HRA Tax Exemption in India

House Rent Allowance (HRA) is a component of salary provided by employers to employees to cover housing rent expenses. Section 10(13A) of the Income Tax Act allows salaried individuals to claim tax exemption on HRA.