HRA Exemption Calculator
The least of three, with all three shown.
Enter your basic pay, HRA and rent. We will compute all three conditions and show which one bound your exemption.
Why all three matter
The exemption is the smallest of three amounts, so knowing which one binds tells you what to change. If rent less 10% of salary is the binding figure, paying more rent raises the exemption. If 50% of salary binds, it will not.
What counts as salary
Basic pay, dearness allowance forming part of retirement benefits, and commission at a fixed percentage of turnover. Other allowances are excluded — using gross salary here overstates the exemption substantially.
Only four metros
The 50% rate applies to Delhi, Mumbai, Kolkata and Chennai alone. Bengaluru, Hyderabad, Pune and Gurugram take 40%, whatever their rents look like.
Documentation
Rent receipts, and the landlord's PAN where annual rent exceeds ₹1,00,000. Paying rent to a parent is permitted, but the parent must declare the rental income — the arrangement has to be real.