HRA exemption calculator.
Compare metro and non-metro HRA exemption for FY 2025–26 / AY 2026–27, with all three limits shown.
FY 2025–26 / AY 2026–27 · old-regime HRA exemption
FY 2025–26 / AY 2026–27. Selected location: Other city. Annual inputs assume unchanged salary/rent/location conditions; calculate changed periods separately. Qualifying DA must form part of retirement benefits. No rent means no exemption. HRA exemption is unavailable in the new regime.
View detailed breakdown
| Limit | Selected location |
|---|---|
| Actual HRA received | ₹3,00,000.00 |
| Rent minus 10% of qualifying salary | ₹3,00,000.00 |
| 50% or 40% of qualifying salary | ₹2,40,000.00 |
| Exemption: lowest of the three | ₹2,40,000.00 |
How this hra exemption calculator works
Old-regime HRA exemption is the lowest of actual HRA received, rent paid minus 10% of qualifying salary, and 50% or 40% of qualifying salary based on the rented accommodation location. A negative rent-minus-salary amount is treated as zero. Qualifying salary includes basic, eligible DA and turnover-based commission.
A worked example
For qualifying annual salary ₹6,00,000, HRA ₹3,00,000 and rent ₹3,60,000, rent less 10% of salary is ₹3,00,000. The salary limit is ₹3,00,000 for a qualifying metro or ₹2,40,000 elsewhere, producing those respective exemption amounts.
Which locations qualify for the 50% salary limit?
For the FY 2025–26 rules used here, Delhi, Mumbai, Kolkata and Chennai qualify. Other cities use 40%; a city being large or expensive is not enough. Use the location of the rented accommodation. If salary, rent or location changes during the year, calculate the relevant periods separately. HRA exemption is not available in the new regime.
References and further reading
Calculations run on your device. Review your results before exporting or sharing them.
Keep every input on the same time basis
Use annual values when rent, salary and accommodation location are constant all year. If they change, calculate matching periods separately. Do not combine twelve months of HRA with six months of rent.
The result shows an exemption from taxable income, not the cash refund or tax saved. Transfer only the eligible exemption into the old-regime comparison, then compare tax there. The metro comparison is not a choice of location classification.
Published by ToolMitra — methods and editorial approach.