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HRA exemption calculator

Work out how much of your house rent allowance is free of tax under the old regime.

Rates as of 11 November 2026

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₹

₹

50% cities: Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad. Everywhere else: 40%.

Tax-free HRA, per year

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  • Tax-free HRA, per month-
  • Taxable HRA, per year-

The lowest of these three is tax-free (per year)

  • HRA received-
  • Rent paid minus 10% of basic + DA-
  • 50% of basic + DA-

Estimate only. Results are for planning and learning. They are not tax, legal or financial advice. Rules have conditions this page can not check. Please confirm with a chartered accountant, your bank or the official website before you decide. Rates as of 11 November 2026.

How the HRA exemption is worked out

If you live in a rented home and get HRA, the tax-free part is the lowest of these three amounts:

  1. The HRA you actually received.
  2. Rent paid minus 10% of basic salary plus dearness allowance (DA).
  3. 50% of basic plus DA in the eight listed cities, or 40% elsewhere.

From tax year 2026-27 the Income-tax Rules, 2026 added Bengaluru, Hyderabad, Pune and Ahmedabad to the 50% list, next to Mumbai, Delhi, Kolkata and Chennai.

Good to know

  • The HRA exemption is allowed only in the old regime. In the new regime all HRA is taxed.
  • Keep rent receipts. If the rent is above ₹1 lakh a year, give your employer the landlord's PAN.
  • You can not claim HRA for rent paid to your spouse. Rent paid to parents is allowed if they really own the house and show the rent as their income.
  • Put the yearly tax-free HRA into the income tax calculator to compare regimes.

Questions

I live in my own house. Can I claim HRA?

No. HRA exemption needs rent actually paid for the home you live in.

I do not get HRA from my employer. Is there any relief?

Under the old regime, a separate deduction (section 80GG in the old Act) may apply, with its own lower limits. This calculator does not cover it.

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