India Tax & Finance
HRA exemption calculator
Enter your salary, the HRA you get and the rent you pay. See the exempt and taxable HRA and which of the three limits applies.
- Free, no sign-up
- Runs in your browser
- Nothing uploaded
Salary
Amounts are
Rent
This is the 2026 rule. The list used to have only four cities.
Result
Table
How it works
Under the old regime, the HRA you can leave out of taxable income is the smallest of three amounts (Income-tax Rules, 2026, rule 279):
1. The HRA actually received
2. Rent paid minus 10% of salary
3. 50% of salary (Mumbai, Delhi, Kolkata, Chennai, Hyderabad, Pune, Ahmedabad, Bengaluru) or 40% (anywhere else)
"Salary" here means basic pay plus dearness allowance, where the terms of your job provide for it. Other allowances and perquisites are not counted. The exemption is calculated for the months you actually lived in the rented home.
Frequently asked questions
Can I claim HRA in the new tax regime?
No. HRA exemption is available only if you choose the old regime. The Income tax calculator compares both.
What if I live with my parents?
You can pay them rent and claim the exemption if the rent is real, paid by bank transfer, and they declare it as income. Get a rent receipt each month.
Is my data stored?
No. The calculation runs in your browser.