HRA Exemption Calculator
హెచ్‌ఆర్‌ఏ మినహాయింపు కాలిక్యులేటర్
The tax-free part of your house rent allowance (HRA) in the old regime: the least of the three limits.
హెచ్‌ఆర్‌ఏ మినహాయింపు: పాత పన్ను విధానంలో ఇంటి అద్దె అలవెన్సు (హెచ్‌ఆర్‌ఏ)లో పన్ను లేని భాగం ఎంతో లెక్కించండి.
Your result
Tax-free HRA a year పన్ను లేని హెచ్‌ఆర్‌ఏ
2.4 lakh rupees
- Tax-free a monthనెలకు
- ₹20,000
- Taxable HRA a yearపన్ను పడే హెచ్‌ఆర్‌ఏ
- ₹0
- HRA received (the least)వచ్చిన హెచ్‌ఆర్‌ఏ
- ₹2,40,000
- Rent less 10% of basic + DAఅద్దె − 10%
- ₹2,40,000
- 50% of basic + DAబేసిక్ శాతం
- ₹3,00,000
The old regime only: the new regime has no HRA exemption. The tax-free amount is the least of the three above.
Last updated : the HRA rule and its 50% cities for tax year 2026-27. Check with a tax adviser or the income tax portal before you file.
HRA exemption formula: how the tax-free HRA is worked out
In the old regime, the HRA you receive is tax-free up to the least of three amounts, all for the year:
- the HRA you actually received;
- the rent you paid, less 10% of your basic + DA;
- 50% of basic + DA in Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad, 40% elsewhere.
Example: basic + DA ₹50,000 a month, HRA ₹20,000, rent ₹25,000 in Hyderabad: the three are ₹2,40,000, ₹2,40,000 and ₹3,00,000 a year, so ₹2,40,000 is tax-free.
HRA exemption in Hyderabad: 50% of basic for FY 2026-27
For FY 2026-27, up to 50% of basic + DA can be tax-free in Hyderabad, as in Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Pune and Ahmedabad. The Income-tax Rules, 2026 added Hyderabad, Bengaluru, Pune and Ahmedabad to the four older metros. Elsewhere, including Visakhapatnam, Vijayawada and Warangal, it is 40%.
HRA calculation with an example: rent from ₹10,000 to ₹30,000
On ₹50,000 basic + DA and ₹20,000 HRA a month in Hyderabad, a rent of ₹15,000 leaves ₹10,000 a month tax-free and ₹10,000 taxed; from ₹25,000 all the HRA is tax-free.
| Rent a month | Tax-free HRA a month | Taxable HRA a month | Decided by |
|---|---|---|---|
| ₹10,000 | ₹5,000 | ₹15,000 | Rent less 10% of basic |
| ₹15,000 | ₹10,000 | ₹10,000 | Rent less 10% of basic |
| ₹20,000 | ₹15,000 | ₹5,000 | Rent less 10% of basic |
| ₹25,000 | ₹20,000 | ₹0 | All the HRA |
| ₹30,000 | ₹20,000 | ₹0 | All the HRA |
Is HRA exempt in the new tax regime?
No. The new regime gives no HRA exemption, so all your HRA is taxed there. Whether the exemption makes the old regime cheaper depends on your other deductions: compare both in the income tax calculator.
Thinking of buying instead? The rent vs buy calculator sets the rent against an EMI.
హెచ్‌ఆర్‌ఏ (ఇంటి అద్దె అలవెన్సు) మినహాయింపు ఎంత?
జీతంలో ఇంటి అద్దె కోసం ఇచ్చే భాగమే హెచ్‌ఆర్‌ఏ. పాత పన్ను విధానంలో ఇది మూడింటిలో ఏది తక్కువైతే అంతవరకు పన్ను లేనిది: వచ్చిన హెచ్‌ఆర్‌ఏ, కట్టిన అద్దెలోంచి బేసిక్ + డీఏలో 10% తీసేయగా మిగిలేది, హైదరాబాద్‌లో బేసిక్ + డీఏలో 50% (విశాఖపట్నం, విజయవాడ, వరంగల్ వంటి నగరాల్లో 40%). కొత్త విధానంలో హెచ్‌ఆర్‌ఏ మినహాయింపు లేదు.
Questions
Do I need rent receipts and my landlord's PAN?
Keep rent receipts; above ₹1 lakh of rent a year, give your employer the landlord's PAN.
Can I claim HRA for rent paid to my parents?
Yes, if they own the house and declare the rent as their income. Rent paid to a spouse does not count.
What next? తర్వాత ఏం చూడాలి
See all calculators →Results are estimates for planning, at the rates you enter. Check exact figures with your bank, fund house or tax adviser before you decide.
