HRA Calculator
Calculate your House Rent Allowance exemption and taxable HRA under Indian income-tax rules.
HRA Details
Location of Rented Accommodation
Use this if your salary, rent, HRA or city changed during the year (joining/leaving mid-year, relocation, increment, etc.). When enabled, month-wise figures override the values above.
| Month | Basic | DA | HRA | Rent | City | Occupied |
|---|
Your HRA Exemption
HRA Breakdown
Your HRA Insights
How Your HRA Exemption Is Calculated
The exemption is the lowest of the following three amounts.
Annual HRA Summary
Monthly HRA Breakdown
| Month | Basic | DA | HRA Received | Rent Paid | HRA Exemption |
|---|
Old vs New Tax Regime
Estimate Tax Saving (illustrative)
Rent Required to Maximize HRA Exemption
Estimated minimum annual rent needed to fully utilize the available HRA exemption, based on your current salary, HRA and city.
HRA Claim Checklist
- Rent agreement / supporting rental document
- Rent receipts
- Proof of rent payment
- Landlord details
- Landlord PAN where applicable
- Employer HRA details
- Salary slips / Form 16
Keep supporting documents as required by your employer and applicable tax rules.
Proof for HRA Claim
Under the Income-tax Rules, 2026, Form 124 replaces the earlier Form 12BB for employee declarations and evidence of tax benefits furnished to the employer. Employees seeking HRA-related tax benefits, including a claim of exemption under Schedule III (Table Sl. No. 11), may need to provide the relevant supporting information — such as landlord details, PAN (where annual rent exceeds ₹1,00,000) and their relationship with the landlord — to their employer.
FinzFun does not collect, transmit or submit any information to your employer or the Income Tax Department. This calculator is for planning purposes only.
Tax Rules Used
Tax provisions may change. Verify the applicable law, rules, notifications and employer requirements for the relevant tax year.
What is HRA?
House Rent Allowance (HRA) is an allowance provided by an employer to an employee to meet the cost of rented residential accommodation. It is paid as part of salary, and a portion of it can be claimed as tax-exempt if the employee actually pays rent and satisfies the applicable conditions.
How is HRA exemption calculated?
HRA exemption is computed as the lowest of three amounts:
- Actual HRA received from the employer
- Rent paid minus 10% of salary
- 50% or 40% of salary, depending on the applicable location
Which salary is used for HRA calculation?
The salary used for this calculation is Basic Salary plus eligible Dearness Allowance (only where DA forms part of retirement benefits under the terms of employment). CTC, gross salary, HRA itself, other allowances and perquisites are not included in this salary base.
HRA Exemption vs Rent Deduction (Section 134)
HRA exemption is available to employees who receive HRA as part of salary and satisfy the applicable conditions, computed under Schedule III (Table Sl. No. 11) of the Income-tax Act, 2025 read with Rule 279 of the Income-tax Rules, 2026 (for periods on or after Tax Year 2026-27), or Section 10(13A) read with Rule 2A for FY 2025-26.
Rent deduction where HRA is not received is handled separately under Section 134 of the Income-tax Act, 2025 (the provision corresponding to the erstwhile Section 80GG). This is intended for individuals — including the self-employed — who pay rent but do not receive HRA as part of their salary.
A person should not claim both an HRA exemption and a Section 134 deduction for the same rent period. Section 134 is a separate rent-deduction provision and should not be mixed into the HRA exemption calculation above.