This hra reference table shows the rent − 10% of basic for a range of basic salary (annual) values, assuming a hra received (annual) of ₹3,00,000, a rent paid (annual) of ₹2,40,000 and a city type of 1. Every figure is computed with the same engine that powers our HRA Calculator, so the numbers are exact.
| Basic salary (annual) | Rent − 10% of basic | 50% / 40% of basic | Exempt HRA | Taxable HRA |
|---|---|---|---|---|
| ₹1,50,000 | ₹2,25,000 | ₹75,000 | ₹75,000 | ₹2,25,000 |
| ₹3,00,000 | ₹2,10,000 | ₹1,50,000 | ₹1,50,000 | ₹1,50,000 |
| ₹4,50,000 | ₹1,95,000 | ₹2,25,000 | ₹1,95,000 | ₹1,05,000 |
| ₹6,00,000 | ₹1,80,000 | ₹3,00,000 | ₹1,80,000 | ₹1,20,000 |
| ₹9,00,000 | ₹1,50,000 | ₹4,50,000 | ₹1,50,000 | ₹1,50,000 |
| ₹12,00,000 | ₹1,20,000 | ₹6,00,000 | ₹1,20,000 | ₹1,80,000 |
| ₹18,00,000 | ₹60,000 | ₹9,00,000 | ₹60,000 | ₹2,40,000 |
| ₹30,00,000 | ₹0 | ₹15,00,000 | ₹0 | ₹3,00,000 |
| ₹42,00,000 | ₹0 | ₹21,00,000 | ₹0 | ₹3,00,000 |
| ₹60,00,000 | ₹0 | ₹30,00,000 | ₹0 | ₹3,00,000 |
How to use this table
Find the row closest to your basic salary (annual) and read across to the rent − 10% of basic. For a value between two rows, the real figure sits between them — or enter your exact numbers in the HRA Calculator for a precise answer.
Need a value that is not in the table? — the HRA Calculator does it instantly, for free, with the formula and a worked example built in.
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