Free tool
HRA exemption calculator
Find how much of your house rent allowance is tax-free under the old tax regime.
Tax-free HRA for the year
₹0
Taxable HRA:
The lowest of these three is exempt
HRA received
50% of salary
Rent minus 10% of salary
Only under the old regime. HRA is fully taxable under the new regime.
Estimates for general information, using rules checked 22 October 2026. Not tax or legal advice. Nothing you enter leaves your browser.
How it is worked out
Under the old regime, the tax-free part of HRA is the lowest of three amounts: the HRA you actually received; 50% of salary if you live in one of the eight cities, or 40% elsewhere; and rent paid minus 10% of salary.
Salary means basic pay plus dearness allowance (and commission fixed as a share of turnover). The eight cities at 50% are Delhi, Mumbai, Chennai, Kolkata, Bengaluru, Pune, Hyderabad, Ahmedabad, under the Income-tax Rules 2026.
If you pay more than ₹1 lakh in rent a year, your employer will ask for your landlord's PAN. HRA is not exempt under the new regime, which is the default.
Sources · checked 22 October 2026