HRA rules updated for FY 2026-27

HRA Exemption Calculator

HRA rules updated for FY 2026-27

Calculate your HRA tax exemption under Section 10(13A) of the Income Tax Act.

₹10,000₹5,00,000
₹5,000₹3,00,000
₹5,000₹3,00,000

Metro cities (50%): Mumbai, Delhi, Kolkata, Chennai, Hyderabad, Pune, Bengaluru, Ahmedabad

HRA Exemption

₹13,000

Minimum of the three conditions

Taxable HRA

₹7,000

Will be added to your income

HRA Exemption Calculation

Actual HRA Received
₹20,000
50% of Basic Salary
₹25,000
Rent Paid − 10% of Basic
₹13,000
HRA Exemption (Minimum of above)
₹13,000
Taxable HRA
₹7,000

Three Conditions — HRA Exemption = Minimum