INCOME TAX
HRA Calculator
Calculate eligible rent exemption for separate salary, rent and city periods.
Browser-only calculation: your inputs stay in this browser. Educational estimates; verify eligibility and current official rules before acting.
Full tax computation
| Computation | Old regime | New regime |
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Detailed calculation breakdown
Explore the projection schedule
Illustrative values based on the assumptions above.
UNDERSTAND THE CALCULATION
How to use HRA Calculator
Calculate eligible rent exemption for separate salary, rent and city periods.
Inputs and definitions
HRA received, eligible salary, actual rent, city and the dates for each changed period.
Method and formula
For each supported period, exemption is the least of actual HRA, rent above 10% of eligible salary, and 40% or 50% of eligible salary according to the city test.
Illustrative example
For eligible salary ₹4 lakh, rent ₹1.2 lakh and HRA ₹1 lakh in a non-metro period, the three limits are ₹1 lakh, ₹80,000 and ₹1.6 lakh. The least is ₹80,000; the new regime does not allow this exemption.
COMMON QUESTIONS
Before you use the result.
Which cities qualify for the 50% salary limit?
For FY2025–26 and earlier supported years, Mumbai, Delhi, Kolkata and Chennai use the 50% salary limit. From Tax Year2026–27, Rule 279 also includes Hyderabad, Pune, Ahmedabad and Bengaluru. Other places use 40%; do not automatically treat neighbouring or satellite cities as a named city. Select the income year and actual qualifying location.
What if my salary, rent or city changes during the year?
Split the year into the relevant periods and enter the actual facts for each. The exemption is tested period by period, and overlap or missing periods can distort the annual total.
Can I claim HRA under the new regime?
The supported new regime does not permit the HRA exemption. The tool explains the exemption under the eligible old-regime route; rent payment alone does not establish eligibility.
How do I use this exemption in my salary calculation?
Calculate the occupied periods, choose Use in Salary tool, then Import saved HRA exemption in Salary for the same year. The imported old-regime exemption has its own field and is not allowed under the new regime. Exclude it from other exemptions, review the confirmation and recalculate salary. Reimporting replaces the amount.
Read these answers with the selected period, calculation scope and official sources below.
Scope and limitations
Enter actual occupied-period totals. The old-regime exemption uses the least of three limits; the new regime allows no HRA exemption.
These examples explain the method. The interactive result depends on the selected facts and period, and is not a filing or an eligibility confirmation.
Your inputs stay in this browser. Privacy details
Sources
Tax Year 2026–27 uses the Income-tax Act, 2025. Earlier financial years use the Income-tax Act, 1961 with applicable amendments. The old and new tax regimes are separate choices within those laws.