HRA Exemption Calculator

⚡ In shortWork out exactly how much of your House Rent Allowance is tax-exempt under Section 10(13A) — free, instant, and accurate for salaried employees in India. Your exempt HRA is the least of these three: (1) the actual HRA you received; (2) the rent you paid minus 10% of your salary (Basic + DA); and (3) 50% of your salary for a metro city or 40% for a non-metro city. From FY 2026-27, the Income Tax Rules 2026 expand the 50% list from four to eight cities — Delhi, Mumbai, Kolkata and Chennai plus Bengaluru, Hyderabad, Pune and Ahmedabad; for FY 2025-26 the four newly added cities are still 40%. Whatever is left over is added to your taxable salary. HRA exemption is available only under the old tax regime.

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How it is calculated

Your exempt HRA is the least of these three: (1) the actual HRA you received; (2) the rent you paid minus 10% of your salary (Basic + DA); and (3) 50% of your salary for a metro city or 40% for a non-metro city. From FY 2026-27, the Income Tax Rules 2026 expand the 50% list from four to eight cities — Delhi, Mumbai, Kolkata and Chennai plus Bengaluru, Hyderabad, Pune and Ahmedabad; for FY 2025-26 the four newly added cities are still 40%. Whatever is left over is added to your taxable salary. HRA exemption is available only under the old tax regime.

Frequently asked questions

Is HRA exemption available under the new tax regime?

No. The HRA exemption under Section 10(13A) is available only if you opt for the old tax regime. The new regime does not allow it.

Do I need my landlord's PAN to claim HRA?

Yes — if your total annual rent exceeds Rs 1,00,000, you must report your landlord's PAN to your employer to claim the HRA exemption. From 1 April 2026, Form 124 replaces Form 12BB and adds a mandatory disclosure of your relationship with the landlord.

Which cities get the 50% HRA exemption?

Until FY 2025-26, only Delhi, Mumbai, Kolkata and Chennai qualified for 50%. From FY 2026-27, the Income Tax Rules 2026 add four more — Bengaluru, Hyderabad, Pune and Ahmedabad — making eight cities at 50%. Every other city is 40%.

Did HRA rules change in 2026?

Yes. From FY 2026-27, Bengaluru, Hyderabad, Pune and Ahmedabad move from the 40% bracket to the 50% metro bracket for HRA, and Form 124 (replacing Form 12BB) requires you to disclose your relationship with the landlord.

Related reading

India Law Simplified is an AI-assisted tool, not a substitute for a licensed CA or advocate. Tax rules and limits change with each Finance Act — verify before relying on any figure.