HRA exemption calculator

How this is calculated

Exempt HRA = least of: actual HRA; 50% of salary in a metro (40% elsewhere); rent paid − 10% of salary. Salary = basic + DA.

Worked example

Salary ₹6,00,000, HRA ₹3,00,000, rent ₹2,40,000 in Pune (metro from FY 2026-27): exempt ₹1,80,000.

Assumptions

• Figures are for the full year; HRA exemption is not available under the new regime.

Frequently asked questions

Which cities are metros?

From FY 2026-27, Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad (Rule 279). Earlier years used four cities.