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House Rent Allowance (HRA) Calculator

HRA Calculation* :
  Yearly     Monthly
Salary* :
HRA Received* :
Rent Paid* :
Place of residence* :
  Metro City     Other

(Delhi, Mumbai, Kolkata or Chennai)

RESULTS
HRA Exempt :

Month Salary HRA Received Rent Paid City HRA Exempt
April
May
June
July
August
September
October
November
December
January
February
March
Total








House Rent Allowance (HRA) is an allowance paid by the employer to its employees for covering their house rent.

A deduction from such HRA is allowed under section 10(13A), which is least of the following: –

  • HRA received
  • 40% of salary (50% of the salary if the rented property is in Metro City i.e. Mumbai, Delhi, Chennai or Kolkata)
  • Actual rent paid less 10% of salary
Example
Basic Salary + Dearness Allowance (Rs 1,00,000 * 12)

12,00,000

HRA (Rs 45,000 *12)

5,40,000

Rent of house in Delhi (Rs 30,000 * 12)

3,60,000

Solution
a) HRA received

5,40,000

b) 50% of the salary as the rented property is in metro city

6,00,000

c) Actual rent paid less 10% of salary (3,60,000 – 1,20,000)

2,40,000

HRA Exempt under section 10(13A) (least of the above)

2,40,000

4 comments

  1. Sir my annual basic + grade pay is Rs.282639 and DA is 372392 .I get HRA @10% of basic n GP = Rs.27642. I pay annual rent of Rs.66000.Please let me know how much exemption I can avail u/s 10(13A).

    • Prateek Agarwal

      Only Rs. 496.89 is exempt as per following calculation.

      HRA Received – Rs 27,642.00
      50% of Salary – Rs 3,27,515.5
      Rent Paid minus 10% of Salary – Rs 496.89

  2. Hello Sir I want to calculate my HRA My Basic Salary 145681+ DA 170512 =316193 & I received 13951 HRA Or I pay 24000 HRA for the year 2016-17. How much HRA exempted

    • Prateek Agarwal

      Minimum of following is exempt which is Rs. 0 in your case. So you can not claim any hra exemption.
      HRA Received – Rs 13,951.00
      50% of Salary – Rs 1,58,096.5
      Rent Paid minus 10% of Salary – Rs 0.00

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