HRA Exemption Calculator India FY 2026-27
Calculate your HRA tax exemption under Section 10(13A) with metro/non-metro rules.
Read the complete guideHRA Exemption (Annual)
₹1,80,000
Based on: Rent paid minus 10% of basic salary
| Rule | Annual | Monthly |
|---|---|---|
| 1. Actual HRA received | ₹3,00,000 | ₹25,000 |
| 2. 50% of basic salary | ₹3,00,000 | ₹25,000 |
| 3. Rent paid - 10% of basic(Minimum) | ₹1,80,000 | ₹15,000 |
| Exempt HRA | ₹1,80,000 | ₹15,000 |
| Taxable HRA | ₹1,20,000 | ₹10,000 |
HRA exemption is available only under the old tax regime. Not applicable under the new tax regime. From FY 2026-27, metro cities (50%) include: Delhi, Mumbai, Chennai, Kolkata, Bangalore, Pune, Hyderabad, and Ahmedabad.
Free: Indian Salary Tax Cheatsheet 2026-27
New regime slabs, old regime deductions, PT by state — one page, print-ready.
How to Use HRA Calculator
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Enter Basic Salary
Your basic salary (not gross) per month or per year.
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Enter HRA received
The HRA component shown in your salary slip.
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Enter rent paid
Actual monthly rent you pay for your accommodation.
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Select metro/non-metro
Metro cities (Delhi, Mumbai, Chennai, Kolkata, Bangalore, Pune, Hyderabad, Ahmedabad) get 50% of basic; non-metro gets 40%. Expanded from 4 to 8 metros from FY 2026-27 per Income Tax Rules 2026.
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Frequently Asked Questions
How is HRA exemption calculated?
HRA exemption is the minimum of three amounts: (1) Actual HRA received, (2) 50% of basic salary for metro cities or 40% for non-metro, (3) Actual rent paid minus 10% of basic salary. The lowest of these three is your exempt HRA.
Is HRA exemption available under the new tax regime?
No. HRA exemption under Section 10(13A) is NOT available under the new tax regime. You can only claim HRA exemption if you opt for the old tax regime.
Which cities are considered metro for HRA?
From FY 2026-27, 8 cities are considered metro for HRA: Delhi, Mumbai, Chennai, Kolkata, Bangalore, Pune, Hyderabad, and Ahmedabad. All 8 get 50% HRA exemption. Income Tax Rules 2026 (effective April 1, 2026) expanded this from the original 4 cities.
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