HRA Exemption Calculator
Frequently Asked Questions
Which cities get the 50% HRA exemption?
For FY 2025-26 (AY 2026-27): Delhi, Mumbai, Kolkata and Chennai only. From 1 April 2026 (Tax Year 2026-27) the Income-tax Rules 2026 add Bengaluru, Pune, Hyderabad and Ahmedabad, making eight.
Did Bengaluru really move from 40% to 50%?
Yes, but only from 1 April 2026. If you are filing for FY 2025-26 your Bengaluru HRA is still capped at 40% of basic. Using the new 8-city list for last year's return would overstate your exemption.
How is HRA exemption calculated?
It is the least of: actual HRA received; rent paid minus 10% of basic salary; and 50% of basic (8 notified cities) or 40% (everywhere else).
Can I claim HRA under the new tax regime?
No. HRA exemption is available under the old regime only.
Embed This Calculator On Your Site
Free for accountants, bloggers, and business sites — copy the code below into your page. The attribution link back to GSTCalculators.in is part of the embedded widget itself and stays visible. No data leaves your visitor's browser; the calculator runs entirely client-side inside the embed, exactly as it does here.
<iframe src="https://www.gstcalculators.in/embed/hra-calculator-embed.html" width="100%" height="640" style="border:1px solid #e5e7eb;border-radius:10px" title="HRA Exemption Calculator by GSTCalculators.in" loading="lazy"></iframe>