HRA Exemption Calculator

Formula

exempt = least of (actual HRA, rent − 10% salary, 50%/40% of salary)

Tips

• HRA exemption is only available under the old regime. The new regime removes it entirely, which is often what decides between the two.
• "Salary" here means basic pay plus dearness allowance that forms part of retirement benefits, not your full CTC.
• If annual rent exceeds ₹1,00,000 you must report the landlord’s PAN to your employer.
• Paying rent to a parent is allowed if the arrangement is genuine, the parent owns the property and declares the rental income. Keep receipts and bank transfers.

Frequently asked questions