CalcVind

HRA Calculator

How much of your house rent allowance is tax-free

Salary and Rent (per month)

₹a month
₹a month
₹a month
₹a month

HRA exemption applies only under the old tax regime.

Your HRA Exemption

₹2,40,000Tax-free HRA (yearly)
₹0Taxable HRA (yearly)
₹20,000Tax-free per month
the HRA you receive
Limited by

The three limits (per month)

RuleAmountYearly
1. HRA actually received₹20,000₹2,40,000
2. Rent paid − 10% of (basic + DA)₹20,000₹2,40,000
3. 50% of (basic + DA)₹25,000₹3,00,000
Exempt: the lowest of the three₹20,000₹2,40,000
  1. 1
    Enter basic, DA and HRA
    Monthly, from your salary slip
  2. 2
    Add rent and city
    The rent you actually pay
  3. 3
    See your exemption
    Tax-free and taxable HRA

How is HRA exemption calculated?

The tax-free part of your HRA is the lowest of three amounts, worked out on basic salary plus DA (if DA counts for retirement benefits).

1. Actual HRA received

2. Rent paid − 10% of (basic + DA)

3. 50% of (basic + DA) in the 8 metro cities, 40% elsewhere

Eight cities now get 50%

From 1 April 2026, the Income-tax Rules, 2026 (rule 279) extend the 50% limit to Bengaluru, Hyderabad, Pune and Ahmedabad, alongside Delhi, Mumbai, Kolkata and Chennai. For FY 2025-26 returns, only the original four cities qualify.

Old regime only

HRA exemption is available only in the old tax regime. Use our Income Tax Calculator to see whether the old regime, with HRA and your other deductions, actually beats the new regime for you.

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Frequently asked questions

Do I need rent receipts?

Employers usually ask for rent receipts, and the landlord's PAN if your rent is more than ₹1 lakh a year. Under the 2026 rules you also need to state your relationship with the landlord.

Can I claim HRA if I pay rent to my parents?

Yes, if you genuinely pay rent and they own the house. Your parents must show the rent as their income. Rent to a spouse is generally not accepted.

What if I don't get HRA from my employer?

Self-employed people and employees without HRA can claim a deduction for rent under section 80GG in the old regime, capped at ₹5,000 a month.

These results are estimates for planning only, not financial, investment or tax advice. Rates and rules change, and your bank, fund house or employer may calculate slightly differently. Check with them or a qualified adviser before you decide.

Sources

Last reviewed: October 2026