Finance / India
HRA Exemption Calculator: Estimate in Rupees
Estimate old-regime HRA exemption as the least of actual HRA, the rent rule and the metro salary rule.
HRA Exemption Calculator: Estimate in Rupees: Takes annual salary for HRA, actual HRA and rent for the same eligible period. Exemption is the least of actual HRA, rent less 10% of salary (floored at zero), and 50% of salary for Delhi, Mumbai, Kolkata or Chennai, or 40% elsewhere. Applies to the old tax regime. [Compare income tax regimes](/india-income-tax-calculator). The annual scenario repeats unchanged inputs. Runs 100% locally in your browser with zero server file uploads.
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Results are estimates. Rates, payment dates, fees and taxes can change the actual amount.
HRA exemption applies under the old tax regime. This is an exemption estimate, not a calculation of tax saved. Compare Indian income tax regimes
Exemption is the least of actual HRA, rent paid minus 10% of salary (floored at zero), and 50% of salary for the four listed metros or 40% elsewhere. Salary means basic, DA forming part of retirement benefits, and turnover-based commission. You must actually pay rent for eligible accommodation.
Use figures for the same eligible period. If salary, rent or residence changes, calculate each period separately. The annual table repeats the entered assumptions; it does not predict future eligibility.
Exempt HRA per year
Years 1 to 5Chart scale: ₹0 to ₹2,40,000
| Year | HRA received per year | Taxable HRA per year | Growth (none) | Exempt HRA per year |
|---|---|---|---|---|
| 1 | ₹2,40,000₹2.4 lakh | ₹0 | ₹0 | ₹2,40,000₹2.4 lakh |
| 2 | ₹2,40,000₹2.4 lakh | ₹0 | ₹0 | ₹2,40,000₹2.4 lakh |
| 3 | ₹2,40,000₹2.4 lakh | ₹0 | ₹0 | ₹2,40,000₹2.4 lakh |
| 4 | ₹2,40,000₹2.4 lakh | ₹0 | ₹0 | ₹2,40,000₹2.4 lakh |
| 5 | ₹2,40,000₹2.4 lakh | ₹0 | ₹0 | ₹2,40,000₹2.4 lakh |
HRA rules
Income Tax Department, salary allowances: https://www.incometaxindia.gov.in/w/deductions/allowances-allowed-to-a-salaried-employee
The three-rule minimum determines the exemption, with a zero floor on the rent rule. You must actually pay rent for eligible accommodation.
Regime and period
Income Tax Department, income from salary: https://www.incometaxindia.gov.in/w/income-from-salary
Use the old-regime rules for a matching eligible period. An exemption reduces taxable HRA, not the tax itself. Future-year rows repeat current assumptions rather than predict eligibility.
How to use it
- Enter amounts and choose the calculation options shown.
- Adjust the rate and duration to match your assumptions.
- Read the estimate, year-by-year chart and table, then download the CSV.
Privacy & limitations
Calculations and CSV exports run in your browser. Your financial inputs are not uploaded.
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Frequently asked questions
What salary should I enter?
Basic salary, DA forming part of retirement benefits and turnover-based commission for the same eligible period.
Is the exemption available in the new regime?
This HRA exemption estimate is for the old regime. Use the India income tax calculator to compare regimes.
What if my rent or city changes?
Compute each eligible period separately using its matching salary, HRA and rent, then combine as appropriate. This page does not assess evidence or final eligibility.
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