Work out your tax-exempt HRA (House Rent Allowance) using the Section 10(13A) three-way minimum rule - locally in your browser, no upload.
No. Everything runs in your browser - your file never leaves your device. How this is verifiable
HRA (House Rent Allowance) is the rent allowance many Indian employers pay as part of salary. Under Section 10(13A) of the Income-tax Act, 1961, read with Rule 2A, part of it is tax-exempt - specifically the SMALLEST of three amounts: the HRA actually received, the rent paid minus 10 percent of basic salary, or 50 percent of basic salary in a metro city (Delhi, Mumbai, Kolkata, Chennai) versus 40 percent in any other city.
The calculation runs entirely locally in your browser, in pure JavaScript - nothing is uploaded or stored. From basic salary, HRA received, rent paid and city type, the calculator forms all three amounts and automatically takes the smallest as the exempt portion; the rest of the HRA received stays taxable. Change any input and both results update instantly.
An honest note: this calculation is a model-based estimate, not tax advice. All four inputs must refer to the SAME period (e.g. all monthly, or all annual). As a simplification, "basic salary" here is treated as basic salary plus any retirement-benefit-counting Dearness Allowance (DA), as the rule technically requires - most salaried employees today have zero or negligible such DA. Anyone who does NOT opt for the old tax regime (i.e. stays on the new regime) cannot claim the HRA exemption at all from assessment year 2021 onward - this calculator assumes the old regime applies.
| Input formats | Form inputs (no file) |
|---|---|
| Processing | Locally in your browser (JavaScript) |
| File upload | None |
Limitations: A model-based estimate of the HRA exemption using the Section 10(13A)/Rule 2A three-way minimum test, assuming the old tax regime applies - under the new regime the HRA exemption has not been available since assessment year 2021. "Basic salary" is simplified to mean basic salary plus any retirement-benefit-counting DA. Not tax advice.
No. The calculation runs entirely locally in your browser (pure JavaScript); nothing is sent or stored.
The HRA actually received; the rent paid minus 10 percent of basic salary; and 50 percent (metro) or 40 percent (non-metro) of basic salary. The exempt portion is the smallest of the three.
For the HRA rule: Delhi, Mumbai, Kolkata and Chennai. Every other city counts as non-metro with the lower 40 percent rate.
No. Since assessment year 2021 the HRA exemption is only available under the old tax regime. This calculator assumes the old regime applies.
Then the exempt portion is zero - all three amounts in the minimum rule involve either the rent paid or the HRA received, and without either there is nothing to exempt.
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