🏠 HRA 房租津贴免税额计算器（印度）HRA Exemption Calculator (India)
按印度所得税规则计算房租津贴（HRA）免税额：取实际 HRA、房租减工资 10%、工资的 50%/40% 三者中最小值。2026–27 税年起按《2026 年所得税规则》第 279 条，50% 城市扩大到 8 个；也可按旧规则（2025–26 及以前）计算。Work out the exempt part of your House Rent Allowance under Indian income-tax rules: the least of actual HRA, rent paid minus 10% of salary, and 50% or 40% of salary. From tax year 2026–27, Rule 279 of the Income-tax Rules, 2026 extends the 50% rate to eight cities; the older rule (2025–26 and earlier) is also available.
使用说明与常见问题How-to & FAQ
「HRA 房租津贴免税额计算器（印度）」是什么？What is the HRA Exemption Calculator (India) tool?
按印度所得税规则计算房租津贴（HRA）免税额：取实际 HRA、房租减工资 10%、工资的 50%/40% 三者中最小值。2026–27 税年起按《2026 年所得税规则》第 279 条，50% 城市扩大到 8 个；也可按旧规则（2025–26 及以前）计算。Work out the exempt part of your House Rent Allowance under Indian income-tax rules: the least of actual HRA, rent paid minus 10% of salary, and 50% or 40% of salary. From tax year 2026–27, Rule 279 of the Income-tax Rules, 2026 extends the 50% rate to eight cities; the older rule (2025–26 and earlier) is also available.
如何使用「HRA 房租津贴免税额计算器（印度）」？How do I use the HRA Exemption Calculator (India) tool?
在「HRA 房租津贴免税额计算器（印度）」中，填写「税年」、「居住城市」、「每月基本工资（₹）」、「每月计入工资的 DA（₹）」、「每月实际 HRA（₹）」等参数，结果会随输入实时计算并显示在下方。In the HRA Exemption Calculator (India): Fill in "Tax year", "City of residence", "Basic salary per month (₹)", "Dearness allowance counted as salary per month (₹)", "HRA received per month (₹)"; results are recalculated instantly as you type.
HRA 免税额怎么算？How is the HRA exemption calculated?
取以下三者的最小值：① 实际收到的 HRA；② 实付房租减去工资的 10%；③ 居住在指定城市为工资的 50%，其他地方为 40%。这里的「工资」= 基本工资 + 按雇佣条款计入的 DA，不含其他津贴和福利。The least of: ① the HRA actually received; ② rent paid minus 10% of salary; ③ 50% of salary in the listed cities, or 40% elsewhere. Salary here means basic pay plus dearness allowance if the terms of employment count it, excluding other allowances and perquisites.
哪些城市按 50%？Which cities get 50%?
2026 年 4 月 1 日起（2026–27 税年），《2026 年所得税规则》第 279 条规定孟买、加尔各答、德里、金奈、海得拉巴、浦那、艾哈迈达巴德和班加罗尔按 50%，其他地方 40%。此前（1962 年规则第 2A 条）只有孟买、加尔各答、德里、金奈四个城市。From 1 April 2026 (tax year 2026–27), Rule 279 of the Income-tax Rules, 2026 sets 50% for Mumbai, Kolkata, Delhi, Chennai, Hyderabad, Pune, Ahmedabad and Bengaluru, and 40% everywhere else. Before that (Rule 2A of the 1962 Rules) only Mumbai, Kolkata, Delhi and Chennai got 50%.
新税制可以用吗？Does this apply under the new tax regime?
不可以。HRA 免税只适用于选择旧税制的纳税人；新税制下 HRA 全额计税。租金每年超过 ₹1,00,000 时，通常需要向雇主提供房东的 PAN。No. The HRA exemption is only available under the old tax regime; under the new regime HRA is fully taxable. If annual rent exceeds ₹1,00,000 you normally need to give your employer the landlord's PAN.
计算结果可以作为最终依据吗？Can I rely on the result?
「HRA 房租津贴免税额计算器（印度）」按标准公式计算，结果仅供参考；实际金额以银行、券商或税务机关的规则和四舍五入方式为准。The HRA Exemption Calculator (India) uses standard formulas and is for estimation only; actual figures depend on your bank, broker or tax authority's rules and rounding.
「HRA 房租津贴免税额计算器（印度）」免费吗？需要注册吗？Is the HRA Exemption Calculator (India) free? Do I need an account?
「HRA 房租津贴免税额计算器（印度）」完全免费，无需注册或安装，打开网页即可使用，手机和电脑都能用；输入的内容只在你的浏览器本地处理。The HRA Exemption Calculator (India) is completely free with no sign-up or install and works on phones and desktops; what you enter is processed only in your browser.