Enter only your Basic Salary component. Do not include DA unless your employer explicitly merges DA with Basic for HRA computation purposes.
₹
₹5,000₹5,00,000
DA is included in Basic only if it forms part of salary for retirement benefit purposes. Most private sector employees should leave this OFF. Government employees should turn this ON.
₹
This is the HRA component shown in your salary slip or Form 16. Not your total salary — only the HRA component.
₹
₹0₹3,00,000
No HRA received? Use Section 80GG instead →
Enter the actual rent you pay to your landlord per month. If rent varies month to month use the Monthly Breakdown in Advanced Mode below.
₹
₹0₹3,00,000
Zero rent paid = Zero HRA exemption. HRA exemption requires actual rent payment supported by rent receipts.
Your rent () is less than 10% of your basic salary (). Condition 3 = ₹0. You have zero HRA exemption from this condition. Consider if you are claiming HRA correctly.
Use Custom only if advised by your CA. Standard rates are 50% for metro and 40% for non-metro.
Metro cities per Section 10(13A) [IT Act 1961] / IT Act 2025: Mumbai, Delhi, Chennai, Kolkata
HRA exemption is only available under the Old Tax Regime [Section 115BAC, IT Act 1961 / IT Act 2025]. Select your applicable slab to see tax savings.
Section 80GG deduction is only available under Old Tax Regime. Self-employed professionals and salaried employees whose employer does not provide HRA can claim this deduction.
₹
₹
You are not eligible for 80GG deduction if you, your spouse, or minor child own residential accommodation at the place of employment/residence.
HRA Exempt
₹0
Per month / ₹0 per year
HRA Taxable
₹0
Added to your income
Tax Saved
₹0
Annual saving at 30% slab
Calculation Breakdown (Monthly)
1. Actual HRA Received
₹0
2. 50% of Basic Salary
₹0
3. Rent Paid minus 10% of Basic
₹0
HRA Exemption = Minimum of above
₹0
Minimum of three conditions per Section 10(13A) [IT Act 1961] / Section 10(13A) [IT Act 2025], read with Rule 2A [IT Rules 1962] / Corresponding Rule [IT Rules 2025].
Old vs New Regime Impact
Before standard deduction & HRA exemption
₹
Old Regime (AY 2026-27)
Gross Salary:₹0
Less: HRA Exemption:-₹0
Taxable Income:₹0
Tax Payable:
₹0
New Regime (AY 2026-27)
Gross Salary:₹0
HRA Exemption:N/A
Taxable Income:₹0
Tax Payable:
₹0
Annual Tax Comparison
HRA exemption is available ONLY under Old Tax Regime [Section 115BAC(5), IT Act 1961 / IT Act 2025]. Under New Regime HRA received is fully taxable. Computations include standard deduction of ₹50,000 for salaried employees.
Monthly Breakdown Table
This is useful when you change jobs, cities or rent amounts during the financial year.
| Month | Basic | HRA Recd | Rent Paid | Metro? | Exempt | Taxable |
|---|---|---|---|---|---|---|
| TOTAL | ₹0 | ₹0 | ₹0 | ₹0 | ₹0 |
CTC Restructuring Advisor
₹
40%
50%
Scenario 1: Current
Basic:₹0
HRA:₹0
HRA Exempt:₹0
Tax Saved:₹0
RECOMMENDED
Scenario 2: Optimised
Basic (40%):₹0
HRA (50%):₹0
HRA Exempt:₹0
Tax Saved:₹0
Save ₹0 more
Scenario 3: Max HRA
Basic (30%):₹0
HRA (50%):₹0
HRA Exempt:₹0
Tax Saved:₹0
Warning: Lower basic = lower PF & gratuity. Consult CA.
80GG Deduction
₹0
Maximum allowed per year
Tax Saved
₹0
At selected slab
80GG Calculation Breakdown
1. Statutory Limit (₹5,000/mo)
₹60,000
2. 25% of Total Income
₹0
3. Rent Paid minus 10% of Income
₹0
Deduction = Minimum of above
₹0
Section 80GG [IT Act 1961] / Equivalent provision [IT Act 2025].