HRA Exemption Calculator
How much of your house rent allowance is tax-free under the old regime — with the 8-city 50% rule from April 2026.
Result
How to use
- 1
Enter your monthly basic salary, DA and the HRA you receive.
- 2
Enter the rent you pay and pick your city type.
- 3
See the tax-free HRA, the taxable part and which limit applied.
Questions
How is HRA exemption calculated?
The exempt amount is the lowest of three: (1) actual HRA received, (2) rent paid minus 10% of basic + DA, and (3) 50% of basic + DA in the eight notified cities, or 40% elsewhere. Anything above that is taxable.
Which cities get the 50% limit now?
The Income-tax Rules, 2026 under the new Income-tax Act, 2025 (notified in March 2026, in force from 1 April 2026) extend the 50% limit to eight cities: Delhi, Mumbai, Kolkata and Chennai, plus Bengaluru, Hyderabad, Pune and Ahmedabad. Up to FY 2025-26 only the first four counted as metros.
Can I claim HRA in the new tax regime?
No. HRA exemption is available only if you choose the old regime. If you pay rent above ₹1 lakh a year, give your employer the landlord's PAN.
About this HRA tool
HRA Exemption Calculator — How much of your house rent allowance is tax-free under the old regime — with the 8-city 50% rule from April 2026. It is one of 200 free tools on namasivayam.in, made by software engineer Namasivayam Vadivelan for everyday use in India.
Everything is calculated instantly in your browser: nothing you type or upload is sent to any server, there is no sign-up, and it works on mobile and desktop. Enter your monthly basic salary, DA and the HRA you receive.
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Results are estimates to help you plan. They are not financial, tax or medical advice.