HRA Exemption Calculator
Calculate tax-exempt HRA under Section 10(13A) of the Income Tax Act.
Monthly Salary Details
HRA Exemption Result
Exempt HRA = Minimum of the 3 conditions below (annual).
1. Actual HRA received₹2,40,000
2. Rent paid − 10% of Basic₹1,20,000
3. 50% of Basic Salary₹3,00,000
✅ HRA Exempt₹1,20,000
❌ Taxable HRA₹1,20,000
⚠️ HRA exemption (Section 10(13A)) is available only under the Old Tax Regime. Under the New Regime, entire HRA received is taxable.