FY 2025–26 / AY 2026–27
HRA exemption
Work out the exempt and taxable parts of your HRA.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Old-regime exemption = least of actual HRA, rent less 10% of eligible salary, and 50%/40% of eligible salary; never below zero.
What you need to enter
- Annual basic + eligible DA + turnover commission
- Annual HRA received
- Annual rent paid
- City category
- Tax regime
Assumptions and limitations
HRA exemption is available under the old regime. Use amounts for the same period and calculate separately if salary, rent or city changes.
For FY 2025–26 the 50% cities are Delhi, Mumbai, Kolkata and Chennai. Newer city lists shown under the Income-tax Act 2025 must not be applied to this year. No exemption for periods without actual rent. Keep lease and payment evidence; calculate changed periods separately.