HRA exemption calculator

Find out how much of your House Rent Allowance is tax-free under the old tax regime.

Financial year City you live in Basic salary + DA (₹ per month) HRA received (₹ per month) Rent paid (₹ per month) Months you paid rent

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How HRA exemption works

The tax-free part of your HRA is the lowest of: the HRA you actually received; rent paid minus 10% of your salary (basic + DA); and 50% of salary in the listed cities or 40% elsewhere.

What changed in 2026?

From FY 2026-27, under the Income-tax Rules, 2026, Bengaluru, Hyderabad, Pune and Ahmedabad join Delhi, Mumbai, Kolkata and Chennai in the 50% list. For FY 2025-26 (ITR filed in 2026), only the original four cities get 50%.

You also need to tell your employer whether your landlord is a relative, and give the landlord's PAN if yearly rent is above ₹1,00,000.

New tax regime?

The new regime does not allow HRA exemption — this calculation only helps if you choose the old regime.

Estimate for planning, not tax advice.