Smart annual calculation

HRA Tax Exemption Calculator

Enter your annual basic salary, HRA received and actual rent paid. The calculator estimates your eligible HRA exemption, the minimum genuine rent required to reach it, and TDS on rent under Section 194-IB.

AutomaticResults update while you type.

PrivateAll calculations stay in your browser.

TransparentSee every component of the formula.

Your annual details

Use figures for the same financial year.

Local only

Tax regime HRA applies only in old regime

Old tax regime New tax regime

Work location category Determines 50% or 40% cap

Metro: Delhi, Mumbai, Kolkata or Chennai Non-metro / other city

Basic salary Annual

Year

This simplified calculator uses basic salary as the salary base.

HRA received 50% basic

Year

Turn off the 50% basic switch to enter a custom annual HRA value.

Rent paid / to declare Annual and monthly

Annual rent

Year

Rent per month

Month

Entering either value updates the other. The annual amount assumes rent for 12 months.

Resident landlord Section 194-IB applies only when rent is payable to an Indian resident. Landlord PAN available Without PAN, Section 206AA may require deduction at 20%, subject to the statutory cap.

The “rent needed” result is a planning threshold, not permission to overstate rent. Claim only genuine rent supported by the documents applicable to you.

Your estimated result

Annual values based on the information entered.

Old regime eligible

Estimated HRA exemption

₹0

Enter your annual figures to calculate the exemption.

Taxable HRA ₹0

Maximum possible exemption ₹0

Maximum exemption achieved 0%

The progress compares your current exemption with the highest exemption possible from your salary and HRA.

Minimum annual rent to reach maximum exemption

₹0

Monthly minimum: ₹0

Calculated from 10% of salary plus the maximum available HRA exemption.

Additional genuine rent needed

₹0

Difference between the threshold and your actual annual rent.

TDS on rent

Section 194-IB

Estimated TDS to deduct and deposit

₹0

Deduction timing Not required

Monthly rent considered ₹0 TDS applies only when monthly rent exceeds ₹50,000.

Annual rent considered ₹0 Calculated from the entered monthly rent for 12 months.

Applicable TDS rate 0% No surcharge or Health and Education Cess is added.

Net rent payable in deduction month ₹0 TDS is generally deducted once in the final month of the financial year or tenancy.

No TDS is required under Section 194-IB unless rent exceeds ₹50,000 per month or part of a month.

Form 26QCDeposit and file within 30 days from the last day of the month in which TDS is deducted.

Form 16CIssue the TDS certificate within 15 days from the due date for Form 26QC.

No TAN requiredAn eligible individual or HUF can use PAN instead of obtaining a TAN for Section 194-IB.

How the exemption is calculated

The lowest eligible amount is used

Limiting value

Actual HRA received

₹0

Your annual HRA component.

Limiting value

Rent minus 10% of salary

₹0

Annual rent − 10% of basic salary.

Limiting value

50% of salary

₹0

Metro salary ceiling.

Enter your values to see a personalised calculation.