Gauritanaya

HRA exemption calculator

India: uses Indian rules and rupees

Find out how much of your HRA is exempt from tax, and how much is added to your taxable salary.

Runs entirely in your browser. Nothing you type is sent anywhere.

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Tax-free HRA—

Taxable HRA
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The exemption is the lowest of these three:

How to use the HRA exemption calculator

From 1 April 2026, under the Income-tax Rules, 2026, eight cities get the higher 50% limit: Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. Everywhere else the limit is 40% of basic salary plus DA.

  1. Choose whether you’re entering monthly or yearly amounts.
  2. Enter basic salary plus DA, the HRA you receive and the rent you pay.
  3. Pick your city.
  4. Read the tax-free amount and which of the three limits applied.

Understanding your result

The exempt HRA is the lowest of three amounts: the HRA you actually receive, the rent you pay minus 10% of salary, and 50% (eight listed cities) or 40% (elsewhere) of salary. Any HRA above the exempt amount is taxable. The exemption only applies under the old regime.

Sources

Sources checked on 9 October 2026. Formulas and thresholds are used as published; the wording on this page is our own.

Questions

Can I claim HRA in the new tax regime?
No. HRA exemption is only available in the old regime. Compare both with the income tax calculator.
What documents does my employer need?
Rent receipts or a rent agreement, and your landlord’s PAN if annual rent is above ₹1 lakh. Make the receipts with the rent receipt generator.
What if I don’t get HRA from my employer?
Self-employed people and employees without HRA may be able to claim a separate rent deduction in the old regime, subject to its own limits. Ask a tax adviser.

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