🏠 HRA Exemption — Old Regime Estimate

HRA Exemption Calculator India 2026-27

Estimate your HRA exemption using salary, HRA received, rent paid and city category. Verify current Income Tax rules, rent proofs and Form 16 treatment before filing.

New to HRA rules? Read the full HRA exemption guide with metro and non-metro examples.

Updated May 29, 2026 · Source: Income Tax Department references · Verify latest rules before filing
⚠️ Important: HRA is OLD REGIME ONLY
HRA exemption is not available in the new tax regime. If you claim HRA, you must use the old regime. Use our new vs old regime guide to check if old regime is still better for you.
HRA Exemption Calculator
Old-regime HRA estimate · lowest-of-three method
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HRA Exemption Formula — Old Regime

HRA Exemption = Lowest of:
  (a) Actual HRA received from employer
  (b) Rent paid − 10% of (Basic + DA)
  (c) 50% of (Basic + DA) for eligible metro cities OR 40% for other cities

Example: Basic ₹30,000 + DA ₹0, HRA received ₹15,000, Rent paid ₹18,000, City: Bengaluru (50%)

Exempt = ₹15,000/month = ₹1,80,000/year. Taxable HRA = ₹0.

Source note: HRA rules can change with notified tax rules. Verify the current official city category and regime before filing.

Frequently Asked Questions

For FY 2026-27 planning, RupeeCalc treats Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, and Ahmedabad as eligible for the 50% salary limit based on the notified Income-tax Rules 2026 source references used by this site. Other cities use the 40% limit. Because HRA is a filing-sensitive claim, verify the active official rule, your work/residence city treatment, and your employer payroll treatment before claiming.
No. HRA exemption is NOT available in the new tax regime. If you receive HRA from your employer, it is fully taxable as salary under new regime. HRA exemption only applies if you opt for the old tax regime. Evaluate whether old regime (with HRA + 80C deductions) saves more than new regime before opting.
The exemption is still capped at the lowest of the three conditions. If HRA received is ₹15,000 but rent paid is ₹25,000, condition (a) = ₹15,000 becomes the cap. You cannot claim more than HRA received as exempt, even if your actual rent is higher.
Yes — if annual rent exceeds ₹1,00,000 (₹8,333/month), you must submit rent receipts AND the landlord's PAN to your employer. For rent below ₹1L, rent receipts are sufficient. Self-certification is acceptable for small amounts.

Related

⚖️ New vs Old Regime⚡ Income Tax Calc📄 Tax on ₹15L📄 Tax on ₹20L📚 Tax Guide 2026🏦 EMI Calculator

Source, accuracy and review note

Maintained by the RupeeCalc editorial workflow. Last checked: 29 May 2026. This page gives informational estimates only; verify official sources, your own documents, and a qualified professional before filing taxes, taking loans, investing, invoicing, or making compliance decisions.

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