Enter salary details
Enter your basic salary and dearness allowance received for the year.
Reviewed for current filing season: 10 June 2026
Calculate HRA Exemption for FY 2025-26 (AY 2026-27)
Use the HRA exemption calculator to find the portion of your salary that is exempt from tax for FY 2025-26 because of house rent payments. The exemption is the least of: actual HRA received, rent paid minus 10% of salary, and 50% of salary (Delhi, Mumbai, Kolkata or Chennai) or 40% of salary (other cities).
Note for FY 2025-26 (AY 2026-27): The 50% limit applies only to Delhi, Mumbai, Kolkata and Chennai for this filing year. From tax year 2026-27 (income from 1 April 2026, under the Income-tax Act, 2025), the 50% limit extends to eight cities — Bengaluru, Pune, Hyderabad and Ahmedabad are added. HRA exemption is available only if you opt for the old tax regime. The due date to file ITR for AY 2026-27 for most non-audit individual taxpayers is 31 July 2026.
Least of three rules
Exemption is the lowest of actual HRA received, rent paid minus 10% of basic plus DA, and 50% or 40% of salary depending on the city.
Old regime only
HRA exemption under section 10(13A) is available only if you opt for the old tax regime for FY 2025-26.
Metro vs non-metro
50% of basic plus DA applies for Delhi, Mumbai, Kolkata and Chennai; 40% applies for all other cities this year.
HRA Exemption Calculator
Enter your basic salary, dearness allowance, HRA received, rent paid and city type to estimate the exempt and taxable HRA for FY 2025-26.
Estimated exempt HRA
Rs. 0
Important limits
- HRA exemption is available only under the old tax regime for FY 2025-26.
- For annual rent above Rs. 1 lakh, the landlord's PAN is generally required.
- Rent receipts are needed where monthly HRA claimed exceeds Rs. 3,000.
- You can claim HRA while living on rent even if you have a home loan, with proper documentation.
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All About HRA
An individual can claim House Rent Allowance (HRA) as an exemption from taxable income to cover rent related expenses. HRA deductions can be subtracted from income when calculating your tax liability. To avail this exemption, a salaried individual must provide the required documents, including rent receipts as proof of actual rent paid.
If a salaried individual resides in a rented apartment in a metro city, 50% of the basic salary is exempt; in a non-metro city, 40% is exempt. HRA received from the employer is generally exempt from taxes, subject to conditions.
As per section 10(13A) of the Income Tax Act 1961, an individual can calculate the HRA exemption by deducting 10% of the total salary from the actual rent paid. If no rent is paid, the HRA received becomes fully taxable.
How to use HRA Deduction Calculator
To maximize your deduction and calculate House Rent Allowance, follow these simple steps:
Add HRA and rent
Provide the actual HRA received from your employer and total rent paid.
Select city type
Choose whether you live in Delhi, Mumbai, Kolkata or Chennai, or another city.
View exemption
Click Calculate to see exempt HRA, taxable HRA and the least-of-three breakdown.
Frequently Asked Questions
How is my HRA decided by my employer?
The House Rent Allowance is based on your basic salary and the type of city you reside in. For FY 2025-26, 50% of your basic salary is considered if you live in Delhi, Mumbai, Kolkata or Chennai, whereas in other cities 40% is applicable. Additional components like dearness allowance and commissions may also be taken into account.
Which Proofs must I provide to get HRA exemption?
If your HRA claim is up to Rs. 3000 per month, no documentation is required. For amounts exceeding Rs. 3000 per month, you must submit rent receipts. For rents exceeding Rs. 15000 per month or Rs. 1 lakh per annum, a rental agreement and the landlord’s PAN details are necessary.
How can I get HRA benefits as well as deduction on Home Loan?
You can claim HRA exemption while also benefiting from home loan interest deductions, provided you reside in a rented property. Ensure proper documentation is maintained for both claims.
How can I claim HRA exemption, if I don’t have my landlord’s PAN?
For annual rent exceeding Rs. 1 lakh, your landlord’s PAN is mandatory. Without it, you cannot claim the exemption unless you update your documentation through a formal rental agreement.
How can I claim HRA, if I am staying with my parents?
You can claim HRA exemption if you pay rent to your parents. It is advisable to have a formal rental agreement and obtain rent receipts as evidence.
I have not submitted my rent receipts to my employer, what should I do?
If you haven't submitted your rent receipts, you can still claim HRA exemption when filing your income tax returns by adjusting your taxable income accordingly.
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