HRA Exemption Calculator
The three-part formula, worked out in full, showing which limb caps your exemption and why.
Your numbers
Nothing you type here leaves your device as you work. Saving is the only thing that sends it anywhere, and only when you ask.
₹6 lakh
Not gross salary and not CTC — using either inflates the answer.
₹3 lakh
₹3.6 lakh
No other city counts as a metro for HRA — not Bengaluru, not Hyderabad, not Pune.
₹ MoneyLingo · moneylingo.in
HRA Exemption Calculator
Worked out on 13/8/2026
| Annual basic + DA | 600000 |
|---|---|
| Annual HRA received | 300000 |
| Annual rent paid | 360000 |
| Delhi, Mumbai, Kolkata or Chennai | true |
My scenarios (0/10)
Snapshots of your inputs, so you can flip between them — “20 years at 9%” against “15 years at 9.5%”. Stored in this browser only, no account needed.
Capped by: HRA actually received
- Taxable HRA
- ₹0
- Landlord PAN needed?
- Yes
Rent above ₹1,00,000 a year
The exemption is the LEAST of these three
| Limb | Amount | Applies? |
|---|---|---|
| HRA actually received | ₹3,00,000 | This one caps it |
| 50% of salary (metro) | ₹3,00,000 | |
| Rent paid minus 10% of salary | ₹3,00,000 |
What this means
- Annual rent is above ₹1,00,000, so your employer must be given the landlord's PAN. Without it the exemption is commonly denied at source.
- HRA exemption is available under the old regime only. Under the new regime the whole HRA is taxable.
Questions people actually ask
- Is Bengaluru a metro for HRA?
- No. For HRA, "metro" means only Delhi, Mumbai, Kolkata and Chennai. Bengaluru, Hyderabad, Pune and every other city are non-metro, which caps the second limb at 40% of salary rather than 50%.
- Can I claim HRA under the new tax regime?
- No. The HRA exemption is available under the old regime only. Under the new regime the whole HRA is taxable.
- Do I need my landlord’s PAN?
- If your annual rent exceeds ₹1,00,000, yes — your employer must be given the landlord’s PAN. Without it the exemption is commonly denied when TDS is computed.
Where these numbers come from
Every rate this tool uses, its source, and the date a human last checked it against that source.
- Union Budget 2026-27; slab structure unchanged from FY 2025-26 · checked 2026-04-05
- Income-tax Act — standard deduction for salaried taxpayers, new regime · checked 2026-04-05
Salaried taxpayers and pensioners only. Not available against business or freelance income.
- Rebate under s.87A, new regime · checked 2026-04-05
Applies to total income AFTER the standard deduction, which is why a salary of ₹12.75 lakh can still pay nil tax.
- Rebate under s.87A, new regime · checked 2026-04-05
- Surcharge rates, new regime. The 37% band does not apply under the new regime. · checked 2026-04-05
- Deduction against family pension, new regime · checked 2026-04-05
- Old regime slabs, unchanged since FY 2014-15 · checked 2026-04-05
- Standard deduction for salaried taxpayers, old regime · checked 2026-04-05
- Rebate under s.87A, old regime · checked 2026-04-05
- Rebate under s.87A, old regime · checked 2026-04-05
- Surcharge rates, old regime · checked 2026-04-05
- Basic exemption limit, resident senior citizen, old regime · checked 2026-04-05
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