HRA calculator
Work out how much of your house rent allowance is free of tax under the old regime.
HRA exempt from tax, a year
₹1,56,000
- Taxable HRA, a year
- ₹84,000
- Exempt, a month
- ₹13,000
- Exempt₹1,56,00065%
- Taxable₹84,00035%
The lowest of these three is exempt
| Limit | A year |
|---|---|
| HRA actually received | ₹2,40,000 |
| Rent paid, less 10% of basic + DA | ₹1,56,000 |
| 50% of basic + DA | ₹3,00,000 |
How it's worked out
The exempt amount is the lowest of three limits: the HRA you receive, your rent less 10% of basic pay and DA, and a share of basic pay and DA that depends on your city.
From 1 April 2026 the 50% share applies to Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. Other cities get 40%. The new regime gives no HRA exemption at all.
The formulaExempt HRA = the lowest of (HRA received), (rent − 10% of basic + DA), and (50% or 40% of basic + DA).
Common questions
Can I claim HRA if I pay rent to my parents?
You can, if the arrangement is genuine: they own the home, you pay them, and they declare the rent as income. You also need to disclose your relationship to the landlord.
What if I don't get HRA from my employer?
This exemption won't apply. A separate deduction exists for people who pay rent without receiving HRA, with its own limits.
More tax & salary calculators
All calculatorsIllustrative figures only, from the numbers you enter and the assumptions stated above. Rates and rules change, so check them with the provider or a qualified adviser before acting. Arthscan is not a SEBI-registered research analyst or investment adviser, and nothing here is investment advice.