HRA Exemption Calculator
Find out how much of your house rent allowance is tax-free — with the three-way rule explained and the 50% rate for the 8 metro cities from tax year 2026-27.
- The exact three-way rule, explained
- 50% for 8 metro cities from tax year 2026-27
- Landlord PAN reminder over ₹1 lakh rent
- Free and instant
HRA exemption is available only in the old tax regime. Under the Income-tax Rules, 2026, Bengaluru, Hyderabad, Pune and Ahmedabad joined Mumbai, Delhi, Kolkata and Chennai at 50% from tax year 2026-27 (FY 2025-26 still uses the four-city rule) — confirm with your employer.
📘 Read the guide: Rent receipts for HRA: what to include and how much to claim
Frequently asked questions
How is HRA exemption calculated?
It's the lowest of: (1) the HRA you receive, (2) rent paid minus 10% of Basic + DA, and (3) 50% of Basic + DA in the 8 metro cities, or 40% elsewhere.
Which cities get 50%?
From tax year 2026-27: Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. All other cities get 40%.
Can I claim HRA in the new regime?
No — the HRA exemption is only available in the old regime. Use the Income Tax Calculator to see which regime is better for you.
What proof do I need?
Rent receipts for each month and the rental agreement. If the rent is over ₹1 lakh a year, your landlord's PAN too.
Claim the right HRA
If you live in a rented home and get HRA, part of it is tax-free in the old regime. Enter your figures for the year to see the exempt amount.