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Income Tax
HRA Exemption Calculator
Compute the exempt portion of your House Rent Allowance under section 10(13A).
Exempt HRA (Annual)
₹2,04,000
Taxable HRA (Annual)
₹36,000
Lowest-of-three test
Exempt HRA = the lowest of (a), (b), (c).
- (a) Actual HRA received
- ₹2,40,000
- (b) Rent paid – 10% of (Basic + DA)
- ₹2,04,000Exempt
- (c) 50% of (Basic + DA)
- ₹3,00,000