HRA Calculator — HRA Exemption 2026-27
Updated: 3 June 2026 | Section 10(13A) | Old Regime | Metro & Non-Metro
The HRA exemption is the minimum of three values: actual HRA received, actual rent paid minus 10% of basic salary, and 50% of basic salary (metro cities) or 40% (non-metro). Only available under the old tax regime. Use the calculator below to find your exact tax-free HRA amount.
50% / 40%
Metro city HRA cap = 50% of basic salary. Non-metro = 40%.
Metro cities: Delhi, Mumbai, Kolkata, Chennai. All others = non-metro (40% cap).
Metro cities: Delhi, Mumbai, Kolkata, Chennai. All others = non-metro (40% cap).
HRA Exemption Formula — Section 10(13A)
Exempt HRA = Minimum of:
- Actual HRA received from employer
- Actual rent paid − 10% of (Basic Salary + DA)
- 50% of Basic Salary (metro) / 40% of Basic Salary (non-metro)
Terminology note: "FY 2025-26 / AY 2026-27" = Tax Year 2026-27 under the Income-tax Act, 2025. HRA exemption continues under Section 10(13A) (renumbered in the 2025 Act).
Section 10(13A) · FY 2025–26 · Instant Result
HRA Exemption Calculator
Find your exact tax-free HRA in 2 minutes. Works for metro & non-metro cities with all three conditions of Section 10(13A).
Enter Monthly Figures
Monthly basic salary (₹)
Monthly DA — 0 for most private
Monthly HRA from employer (₹)
Monthly rent (₹) — must have receipt
City Type
Note: Rent receipts & landlord PAN (for rent > ₹8,333/month) needed at time of filing.
Annual HRA Exemption
₹0
How the Exemption Was Calculated (Minimum of 3 Conditions)
Tips to Maximise Your HRA Exemption
Pay rent via bank transfer to ensure a documented trail — cash payments may be questioned.
Collect rent receipts monthly. For annual rent > ₹1,00,000, provide landlord's PAN to employer.
If you live with parents, pay rent to them — it's valid. They report it as income; you claim exemption.
Negotiate a higher HRA component in your CTC to maximise exemption under Condition 1.
Get Your ITR Filed by a CA & Maximise Savings
Our experts ensure you claim every rupee of HRA exemption correctly — starting at ₹999.
How HRA Exemption Works
HRA (House Rent Allowance) received from your employer is partially or fully exempt from income tax under Section 10(13A) of the Income-tax Act, 2025, but only if you opt for the old tax regime.
- You must be a salaried employee actually living in a rented house
- You must pay rent — paying rent to parents is allowed if they own the property
- Rent receipts required if annual rent > ₹1,00,000
- Landlord's PAN required if annual rent > ₹1,00,000
- Self-employed individuals cannot claim HRA (use Section 80GG instead)
Frequently Asked Questions
How is HRA exemption calculated?
HRA exemption = minimum of: (a) actual HRA received from employer, (b) actual rent paid minus 10% of basic salary, (c) 50% of basic salary (metro) or 40% of basic salary (non-metro). The lowest of these three amounts is exempt from income tax under Section 10(13A).
What is the HRA exemption for metro cities?
For employees in Delhi, Mumbai, Kolkata, and Chennai, HRA exemption is 50% of basic salary (subject to the minimum of the three conditions). For all other cities, the limit is 40% of basic salary.
Is HRA available in the new tax regime?
No. HRA exemption under Section 10(13A) is not available under the new tax regime. If you want to claim HRA, you must opt for the old tax regime. Under the new regime, only standard deduction of ₹75,000 applies.
Can I claim HRA without rent receipts?
Rent receipts are mandatory when annual rent paid exceeds ₹1,00,000 (₹8,333/month). Landlord's PAN is required if annual rent exceeds ₹1,00,000. For smaller amounts, self-declaration may suffice but employers may require receipts.
Can I claim both HRA and home loan interest?
Yes, if you have a home loan on a property (e.g., in another city) and are renting in the city where you work, you can claim both HRA exemption on rent and Section 24(b) home loan interest deduction (up to ₹2L under old regime). Both must be genuine and documented.
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