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HRA exemption calculator
HRA exemption is available only in the old tax regime. It is the smallest of three amounts. Enter monthly figures.
Fill in the form to see the result.
The rule
Under the old regime, the part of HRA that is exempt is the least of: (1) the HRA actually received; (2) rent paid minus 10% of salary; (3) 50% of salary if you live in Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune or Ahmedabad, or 40% elsewhere. The last four cities were added from tax year 2026-27 by the Income-tax Rules, 2026; for FY 2025-26 and earlier only the first four count. "Salary" here means basic pay plus DA if DA counts for retirement benefits (for government employees, it does not), plus any commission fixed as a percentage of turnover.
If you pay more than ₹1 lakh rent in a year, give your employer the landlord's PAN. Government employees in government quarters get no HRA, so there is nothing to exempt. Read the HRA exemption guide.
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Guides
- What is income tax?Who pays, how income is taxed and how the tax is collected
- Old vs new tax regime: which should you choose?Slabs, deductions and the break-even point, with worked numbers
- Income tax slabs for tax year 2026-27Slab rates for both regimes, with tax at every slab boundary
- Standard deduction for salaried employees and pensionersA flat ₹75,000 (new) or ₹50,000 (old) off salary and pension
- Tax rebate under section 87A (now section 156)Zero tax up to ₹12 lakh income, and marginal relief just above it
- Income-tax Act, 2025: what changed and what did notThe tax year, new section numbers and what stayed the same
Frequently asked questions
Can I claim HRA in the new regime?
No. HRA exemption is not available in the new regime; HRA is fully taxable there.
Can I claim HRA if I pay rent to my parents?
Yes, if you really pay the rent and your parent owns the house and shows the rent as income in their own return.