HRA Calculator for ₹25K/month Salary — ₹3 L Basic
On ₹3 L basic salary with ₹1.50 L HRA and ₹1.20 L rent (metro): your HRA exemption is ₹90,000.
HRA Exemption
₹1.80 L
Taxable HRA
₹1.20 L
Rule Applied
Rent paid minus 10% of Basic
Three-Rule Comparison
1. Actual HRA: ₹3.00 L
2. 50% of Basic: ₹3.00 L
3. Rent − 10% Basic: ₹1.80 L ← Lowest
💡 HRA Exemption on ₹3 L Basic Salary
For a basic salary of ₹3 L (₹25K/month), HRA received of ₹1.50 L, and rent paid of ₹1.20 L in a metro city, the three HRA rules give: (1) Actual HRA: ₹1.50 L, (2) 50% of Basic: ₹1.50 L, (3) Rent − 10% Basic: ₹90,000.
The minimum of these three is ₹90,000 — this is your exempt HRA. The remaining ₹60,000 is added to your taxable income. At the 30% tax bracket, this exemption saves you approximately ₹27,000 in taxes.
₹3 L basic, ₹1.50 L HRA, ₹1.20 L rent (metro) → Exempt: ₹90,000 | Taxable: ₹60,000.