Rent Deduction Calculator (HRA / 80GG)
Tip: Choose HRA Exemption if your salary includes HRA.
If not receiving HRA, select 80GG (for rent deduction under old regime).
🧮 How Rent Deduction is Calculated
HRA Exemption (Section 10(13A)):- Actual HRA received
- Rent paid – 10% of salary (basic + DA)
- 50% of salary if metro, 40% if non‑metro
- ₹5,000 per month
- 25% of total annual income
- Actual rent – 10% of income
- Lowest of these is allowed
⚠️ Important Notes
- HRA is available only under the old tax regime.
- 80GG is for those not receiving HRA, and no owned house in city of work.
- Filing of Form 10BA is mandatory for 80GG claim.
- Rent above ₹1 lakh requires landlord's PAN.