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HRA Exemption Calculator 2026-27
Free HRA exemption calculator: the tax-free part of your house rent allowance as the least of HRA received, rent − 10% of salary and 50% (8 metro cities) or 40% of salary.
50% cities: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad. Everywhere else: 40%.
Tax-free HRA per year
₹1,56,000
₹1.56 Lakh
💡 Good to know
- HRA exemption is only in the old tax regime. The new regime (default) gives no HRA exemption.
- From tax year 2026-27, Bengaluru, Hyderabad, Pune and Ahmedabad joined Delhi, Mumbai, Kolkata and Chennai at 50%.
- Rent over ₹1 lakh a year: give your employer the landlord's PAN.
- Living in your own home or paying no rent? There is no HRA exemption.
Rules last checked: October 2026. Salary = basic + DA. 🔒 Calculated on your device.
✅ Rules last checked:
📚 Official sources: Income Tax Department: HRA
We build every tool from the official rules and re-check them when they change. Always confirm with the official source before you rely on a result.
🛠️ Spotted a mistake or an out-of-date rule? Tell us
Questions people ask
How is HRA exemption calculated?+
It is the lowest of three amounts: the HRA you receive, rent paid minus 10% of salary (basic + DA), and 50% of salary in a metro city (40% elsewhere).
Which cities get 50% HRA?+
From tax year 2026-27: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. All other places get 40%.
Can I claim HRA in the new tax regime?+
No. HRA exemption is only available if you choose the old tax regime.