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HRA Exemption Calculator

Calculate your HRA tax exemption under Section 10(13A) for FY 2026-27. Updated for the expanded 8-city metro list effective April 1, 2026.

HRA Exemption Calculator — FY 2026-27
HRA exemption is only available under the Old Tax Regime. Under the New Tax Regime, the entire HRA received is fully taxable.

From April 1, 2026 (FY 2026-27): Bengaluru, Pune, Hyderabad and Ahmedabad added to metro list. If calculating for FY 2025-26, treat these four as non-metro.

HRA Exemption Formula

Exempt HRA = Lowest of:
1. Actual HRA received
2. 50% (metro) / 40% (non-metro) of Basic+DA
3. Rent paid − 10% of Basic+DA
City typeLimit
Metro (8 cities)50% of salary
Non-metro40% of salary

New from April 1, 2026: Bengaluru, Pune, Hyderabad, Ahmedabad upgraded to metro (50%). Previously these were non-metro (40%).

Salary = Basic + DA only. Excludes HRA, special allowance, bonus, LTA.

Metro cities (FY 2026-27)

Delhi · Mumbai · Kolkata · Chennai
New: Bengaluru · Pune · Hyderabad · Ahmedabad

Estimate only. HRA exemption is available only under the Old Tax Regime. Annual rent above ₹1,00,000 requires landlord's PAN. Consult a CA before filing.