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HRA exemption calculator

Exempt and taxable house rent allowance, with the 2026-27 city list.

Monthly figures

Basic salary + dearness allowance (per month)₹

HRA received (per month)₹

Rent paid (per month)₹

Months of rent paidmonths

Tax year

City where you liveFrom 2026-27, 50% applies to Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad.

Exempt HRA for the year

—

Taxable HRA: —

The exemption is the least of these three:

Actual HRA received—
Rent paid minus 10% of basic salary + DA—
50% of basic salary + DA—

HRA exemption is available only under the old regime. Rent above ₹1 lakh a year needs the landlord's PAN.

This calculator gives an estimate for general information, based on the law as reviewed on 14 October 2026. It does not cover every exemption, special rate or condition. Send an enquiry for advice on your facts.

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