HRA Exemption Calculator
From FY 2026-27 the Income-tax Rules, 2026 treat eight cities as metros for HRA, up from four. Enter your monthly basic + DA, HRA and rent to see the exempt and taxable parts of your HRA for the year.
Quick answer
Exempt HRA is the lowest of: (1) HRA actually received, (2) rent paid minus 10% of salary, and (3) 50% of salary in Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune or Ahmedabad, or 40% elsewhere. Salary here means basic + DA. The exemption is only available under the old tax regime.
How to use the HRA Exemption Calculator
- Enter your monthly basic salary plus DA.
- Enter the HRA you receive each month.
- Enter the rent you pay each month.
- Choose your city and read the exempt HRA.
Worked example
Basic ₹50,000, HRA ₹20,000, rent ₹25,000 a month in Pune: limits are ₹2,40,000, ₹2,40,000 and ₹3,00,000, so ₹2,40,000 a year is exempt.
Formula
Exempt HRA = min( HRA received, Rent − 10% × Salary, 50% or 40% × Salary )
Frequently asked questions
Can I claim HRA in the new regime?
No. HRA exemption is available only if you choose the old regime.
Which cities get 50%?
From FY 2026-27: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. For FY 2025-26 returns only the first four count.
Do I need rent receipts?
Yes, keep receipts or a rent agreement. If yearly rent exceeds ₹1 lakh your employer will ask for the landlord's PAN.
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