HRA Exemption Calculator
Tax-free part of your HRA
Tax-free HRA (yearly)
₹2,40,000
Taxable HRA: ₹0
- HRA received
- ₹2,40,000
- Rent − 10% of basic
- ₹2,40,000
- 50% of basic
- ₹3,00,000
- Tax-free per month
- ₹20,000
Old tax regime only. Estimate; check with your employer or a CA.
How it worksExempt HRA is the lowest of: HRA received, rent paid minus 10% of basic, and 50% of basic in the 8 metros (40% elsewhere).
FAQs
Which cities count as metro for HRA from FY 2026-27?
Eight cities get the 50% limit: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. All other cities use 40% of basic.
Can I claim HRA in the new tax regime?
No. HRA exemption is only available under the old tax regime.
Do I need my landlord’s PAN?
Usually yes, if your yearly rent is more than ₹1 lakh. Keep rent receipts or a rent agreement as proof.