HRA exemption calculator

See how much of your house rent allowance is tax-free.

HRA exemption calculator

Works offline

Basic salary + DA per month (₹)

HRA received per month (₹)

Rent paid per month (₹)

City you live in

1. Actual HRA received

–

2. Rent − 10% of basic

–

3. 50% / 40% of basic

–

Exempt HRA per month

–

Exempt per year

–

Taxable HRA per month

–

The exemption is the lowest of the three amounts. It is available under the old tax regime only. The city list follows reports of the rules effective 1 April 2026; confirm in the official rules.

How HRA exemption is worked out

Your exempt HRA is the least of: (1) the HRA your employer actually pays, (2) the rent you pay minus 10% of your basic salary plus DA, and (3) 50% of basic plus DA in the listed metro cities, or 40% elsewhere. Whatever HRA is more than this exempt amount is added to your taxable income.

Documents to keep

Rent receipts or a rent agreement and bank transfers.
Your landlord’s PAN if yearly rent is more than ₹1,00,000.
Your landlord’s name and address as asked by your employer.

Frequently asked questions

Can I claim HRA in the new tax regime?

No. HRA exemption is not available under the new regime; it applies only if you choose the old regime.

Can I claim HRA if I live in my parents’ house?

Yes if you really pay rent to them, with proof, and they show it as income. Seek professional advice.

Which cities count as metro for HRA?

Traditionally Delhi, Mumbai, Kolkata and Chennai. Reports say Bengaluru, Hyderabad, Pune and Ahmedabad are added from 1 April 2026. Check the official rules and your employer’s payroll.

More tools you may need

Page reviewed 25 October 2026.