HRA Calculator

For a salaried employee who receives HRA and pays rent, the exempt amount is the lowest of: (1) actual HRA received, (2) rent paid minus 10% of salary (Basic + DA), and (3) 50% of salary for metro cities (Delhi, Mumbai, Kolkata, Chennai) or 40% for non‑metro cities. The remaining HRA is added to taxable income.

Self‑employed individuals, or salaried individuals who do not receive HRA but live in a rented home, can claim 80GG. The deduction is the lowest of: rent paid minus 10% of adjusted total income, 25% of adjusted total income, and ₹60,000 per year (₹5,000 per month). Adjusted total income = Gross Total Income minus all Chapter VI‑A deductions except 80GG, minus long‑term capital gains and short‑term capital gains under 111A/112A.

No. Under the New Tax Regime the entire HRA received is fully taxable and no exemption under Section 10(13A) is allowed. Section 80GG is also not available in the New Regime. The calculator shows this as zero benefit and compares it with the Old Regime so you can see the impact.

If your annual rent paid exceeds ₹1,00,000, you must provide your landlord's PAN to your employer to claim the HRA exemption. The calculator flags this automatically and validates the PAN format (ABCDE1234F).

You can claim HRA when paying rent to your parents, provided you have valid rent receipts and a formal rental agreement and the rent is genuinely paid (the rent becomes taxable in your parents' hands). You cannot claim HRA tax benefits if you pay rent to your spouse; the calculator treats this as zero exemption.

The exempt HRA (or 80GG deduction) reduces your taxable income. The calculator runs the full India tax engine — slabs, Section 87A rebate and marginal relief, surcharge with marginal relief, 4% cess and Section 288B rounding — on your income with and without the benefit and reports the exact difference. For 10(13A), fill "other slab‑taxable income" for an exact figure; otherwise it is an estimate on the HRA slice.

The financial year shown is derived from the current date, so the page always states the correct return year. The HRA constants (metro list, 50/40%, the 80GG ₹60,000 cap, the ₹1,00,000 PAN threshold) are stable and live in one config object; if the government ever changes them you can override them via a JSON file at LIVE_CONFIG_URL without editing the code, so it stays correct in 2030 or any future year.

For 10(13A), paying rent beyond 10% of (Basic+DA) + min(HRA, metro%/non‑metro% of Basic+DA) does not increase your exemption, because the rent leg stops being the limiting factor. The calculator shows this minimum rent so you know the point of diminishing returns.