HRA Exemption Calculator FY 2026-27 (8 Metro Cities)

If you receive house rent allowance (HRA) and pay rent, part of your HRA can be tax-free under the old tax regime. Enter your monthly basic salary, HRA and rent to see the exemption.

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How HRA exemption is calculated

The tax-free HRA is the lowest of these three amounts:

1. The HRA you actually receive.
2. Rent paid minus 10% of basic salary + DA.
3. 50% of basic + DA in Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune or Ahmedabad; 40% elsewhere.

Example: basic ₹50,000, HRA ₹20,000 and rent ₹18,000 a month in Chennai gives a tax-free HRA of ₹1,56,000 a year (rule 2), and ₹84,000 stays taxable.

Frequently asked questions

Can I claim HRA under the new tax regime?

No. HRA exemption is only available under the old regime. Compare both regimes with the income tax calculator.

Which cities get the 50% limit?

From FY 2026-27, under the Income-tax Rules 2026: Delhi, Mumbai, Kolkata and Chennai, plus Bengaluru, Hyderabad, Pune and Ahmedabad.

An estimate for salaried employees. Confirm with your employer or a tax professional.