Salary tools · FY 2026-27

HRA exemption calculator

House Rent Allowance exemption (old regime only) is the least of three amounts. Enter your annual figures and see all three side by side — so you can tell which one is limiting you.

Annual basic salary (₹)

HRA received per year (₹)

Rent paid per year (₹)

City type

From 1 April 2026 the 50% list covers 8 cities: Mumbai, Kolkata, Delhi, Chennai, Hyderabad, Pune, Ahmedabad and Bengaluru.

1 · HRA actually received

2 · Rent paid minus 10% of basic

3 · City limit (% of basic)

Your HRA exemption (least of the three)

Taxable HRA (received − exemption)

Good to know

HRA exemption exists only in the old regime. The new regime has no HRA exemption at all.
You must actually pay rent and have proof (rent receipts; your landlord's PAN is needed when rent exceeds ₹1,00,000 a year).
If you pay no rent, the entire HRA is taxable — row 2 becomes zero and so does the exemption.

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Please note: estimates only — not tax advice. Tax rules: FY 2026-27. See our methodology page for formulas and sources.