Free calculators · India · FY 2026-27
HRA exemption calculator
If you pay rent and choose the old regime, part of your HRA is tax-free. See how much.
Your HRA exemption
₹1,80,000 a year tax-free
₹60,000 of your HRA is still taxable.
| The least of | Yearly |
|---|---|
| HRA received | ₹2,40,000 |
| Rent minus 10% of basic | ₹1,80,000 |
| 50% of basic (metro city) | ₹3,00,000 |
| Tax-free HRA | ₹1,80,000 |
Only in the old regime: in the new regime all HRA is taxable. Put this figure in the regime calculator to compare.
How it's worked out
The tax-free part is the least of three amounts: the HRA you actually receive, the rent you pay minus 10% of your basic, and 50% of basic in a metro city (40% elsewhere).
From 1 April 2026 there are eight 50% cities: Delhi, Mumbai, Kolkata and Chennai, plus Bengaluru, Hyderabad, Pune and Ahmedabad.
Give your employer rent receipts (and your landlord's PAN if the rent is over ₹1 lakh a year) so they leave this out of your TDS.
Rules and sources
Uses the rules for FY 2026-27 (income-tax slabs, PF ceiling and interest, gratuity, HRA cities), last checked on 10 November 2026. We update them when a Budget or notification changes them.
- Income Tax Department: slabs, rebate and deductions
- EPFO: PF wage ceiling (₹25,000 from 17 Sep 2026)
- EPFO: contribution rates and interest
- Ministry of Labour: the Labour Codes (gratuity)
These are estimates for salaried people below 60, not tax advice. Your payslip can differ: employers structure pay differently, and professional tax has lower slabs we don't show. Check big decisions with your employer's HR or a tax adviser.
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