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HRA Exemption

Exempt house rent allowance under the three-part statutory test.

Inputs

Results

Exempt HRA (annual)
₹2,40,000
Taxable HRA (annual)
₹0
Least of the three tests
Actual HRA received₹2,40,000
50% of Basic + DA (metro rate)₹3,00,000
Rent paid − 10% of Basic + DA₹2,40,000
Exemption (least of the above)₹2,40,000
Taxable HRA₹0
Monthly exempt equivalent₹20,000

Available only under the old tax regime.

Indicative figures

This calculator is for illustration only. Rates, wage ceilings and state slabs change by notification — verify the assumptions shown above against the latest gazette notification or circular before relying on a figure.

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