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Old regimeHRA exemption calculator
Find how much of your house rent allowance is tax-free under the old regime.
HRA exemption
How much HRA is tax-free?
₹
₹
₹
Exempt per year–
Taxable HRA–
How it works
- Exempt HRA is the least of: actual HRA received; rent paid minus 10% of salary; 50% of salary in a metro or 40% elsewhere.
- From Tax Year 2026-27, Ahmedabad, Bengaluru, Hyderabad and Pune are also in the 50% list.
- HRA exemption is available only in the old regime.
- Rent above ₹1 lakh a year? Give your landlord's PAN to your employer.
Common questions
How is HRA exemption calculated?
The exempt amount is the lowest of three: actual HRA received, rent paid minus 10% of salary, and 50% (metro) or 40% (other cities) of salary.
Can I claim HRA in the new regime?
No. HRA exemption is available only in the old regime.
Which cities count as metro for 50%?
Mumbai, Delhi, Kolkata and Chennai — and from Tax Year 2026-27 also Bengaluru, Hyderabad, Pune and Ahmedabad.
Sources
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