HRA Exemption Calculator
FY 2026-27 · Old Regime Only · Minimum of 3 Conditions · 8 Metro Cities
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Your Details
City Type
🏙 Metro (50%) Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad
🏠 Non-Metro (40%) All other cities
Annual Basic Salary + DA (₹)
Annual HRA Received from Employer (₹)
Annual Rent Paid (₹)
3-Condition Rule
HRA exempt = minimum of:1. Rent paid minus 10% of Basic+DA
2. Actual HRA received
3. 50% (Metro) or 40% (Non-Metro) of Basic+DA
Reminder
HRA exemption is available under Old Regime only. Under New Regime, full HRA is taxable. If rent exceeds ₹1 lakh a year, give your landlord's PAN to your employer.
Annual HRA Exempt from Tax
₹0
₹0 per month exempt
Tax Saved (30% slab)
₹0
If in highest slab (incl. 4% cess)
Tax Saved (20% slab)
₹0
If in 20% slab (incl. 4% cess)
HRA Received
₹0
From employer
Taxable HRA
₹0
HRA received minus exempt
3-Condition Minimum Rule
Condition 1: Rent − 10% of Basic₹0
Condition 2: Actual HRA Received₹0
Condition 3: 50% of Basic (Metro)₹0
HRA Exempt (Minimum)₹0
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Frequently Asked Questions
HRA (House Rent Allowance) is a salary component for rented accommodation. Salaried employees who pay rent and receive HRA from employer can claim exemption under Section 10(13A) (Income-tax Act 1961 name), now continued under the Income-tax Act 2025 and Rules 2026. It is available only in the Old Tax Regime.
Exemption is the minimum of: (1) Actual HRA received, (2) 50% of Basic+DA for metro cities / 40% for non-metro, and (3) Actual rent paid minus 10% of Basic+DA.
From FY 2026-27 (Income-tax Rules 2026), 8 cities get the 50% limit: Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. All other cities use 40%. Up to FY 2025-26 only Mumbai, Delhi, Kolkata and Chennai qualified.
No. HRA exemption is available only if you are paying rent. If you own your house and live in it, you cannot claim HRA exemption.
No. HRA exemption is only available under the old tax regime. If you opt for the new regime, you cannot claim HRA deduction.