GST & Tax · Local-first · Beta

HRA Calculator

Estimate HRA exemption for AY 2026-27 with explicit regime, rented-period, salary-definition and named-city limits.

Instant result•No account•Inputs stay in your browser

Tax calculator · controlled beta

Enter your HRA records

Runs locally

Assessment year

This first controlled policy bundle supports AY 2026-27 (financial year 2025-26).

Tax regime

HRA exemption under section 10(13A) is available under the old regime, not the new regime.

City category

The 50% cap is limited to Mumbai, Kolkata, Delhi and Chennai under Rule 2A; all other locations use 40%.

Accommodation status

Use rented accommodation only when rent was actually paid for the relevant HRA period; own-house/no-rent cases are not eligible for this illustration.

Salary, rent and city pattern

This version supports one stable fact pattern for the relevant occupation period. Calculate each changed period separately.

Annual basic salary

Use the annual basic salary amount relevant to the HRA period.

Annual eligible DA

Include only dearness allowance that forms part of salary for this rule; otherwise enter 0.

Annual turnover-based commission

Enter commission calculated as a fixed percentage of turnover when it forms part of salary for the HRA rule; otherwise enter 0.

Annual HRA received

HRA credited or received for the same period, as declared in your salary records.

Annual rent paid

Rent actually paid for the accommodation during the same period.

Your HRA result will appear here

Enter salary, HRA, rent and policy selections to see the controlled lowest-of-three illustration. Nothing is sent away from this browser.

Loading this tool interface

The page shell is ready; the interaction area is loading.

Trust record

Check the method before you rely on the result

Tier D · Runs locally in this browser

Method: Lowest-of-three HRA exemption illustration using actual HRA, rent reduced by 10% of basic salary plus eligible DA and eligible turnover-based commission, and the 40%/50% salary cap for the named Rule 2A city branch.; Old-regime HRA exemption = minimum(actual HRA, rent paid − 10% × (basic salary + eligible DA + eligible turnover-based commission), 50% of that salary base in Mumbai/Kolkata/Delhi/Chennai or 40% elsewhere); floor the rent condition at zero.
Sources: 4 reviewed references · 4 official; Open the source register
Effective period: 1 April 2025 onward
Last verified: 9 August 2026; Review every 30 days
Reviewer status: Income-tax and payroll review: external review pending
Privacy: Salary, rent, HRA and regime inputs stay in this browser. They are not sent to analytics, a backend, a URL or a log, and are not saved by default.

Important limitations

The first policy bundle covers AY 2026-27 / FY 2025-26 only; unsupported assessment years are rejected.
The calculator does not decide whether DA or turnover-based commission forms part of salary, verify rent records, or accept a return claim. Own-house/no-rent cases and changing salary, rent or city periods are stopped.

Read all limitations Report an error

Browse GST & Tax · Methodology · Sources

A quick guide

Use the number with context

The answer is only useful when you know what it includes and what it leaves out.

How to use it

Select the supported assessment year (2026-27) and the regime from your records.
Enter annual basic salary, eligible DA, turnover-based commission, HRA received and rent actually paid.
Choose one of the four Rule 2A cities or another location, confirm a stable rented-accommodation period, review the lowest-of-three breakdown and confirm the result with payroll or a qualified tax professional.

Formula

Old-regime HRA exemption = minimum(actual HRA, rent paid − 10% × (basic salary + eligible DA + eligible turnover-based commission), 50% of that salary base in Mumbai/Kolkata/Delhi/Chennai or 40% elsewhere); floor the rent condition at zero.

The output is a policy-scoped arithmetic illustration. It is not a final exemption claim and does not establish eligibility or return acceptance.

Make it concrete

Worked example

With salary base ₹6,00,000, HRA ₹1,80,000, rent ₹1,80,000 and an other-location category, the three limits are ₹1,80,000, ₹1,20,000 and ₹2,40,000, so the illustration is ₹1,20,000 under the old regime.

Boundaries

What this tool does not assume

Limitations

The first policy bundle covers AY 2026-27 / FY 2025-26 only; unsupported assessment years are rejected.
The calculator does not decide whether DA or turnover-based commission forms part of salary, verify rent records, or accept a return claim. Own-house/no-rent cases and changing salary, rent or city periods are stopped.
This is not an income-tax return, Form 10BA workflow, payroll result, assessment or professional tax advice.

Edge cases

The new regime reports no exemption under section 10(13A) according to the cited official FAQ.
Rent below 10% of salary produces a zero rent-condition limit rather than a negative exemption.
Only Mumbai, Kolkata, Delhi and Chennai use the 50% branch; all other locations use 40%.

Last reviewed 9 August 2026 · Formula version 1.0

Method & sources

How this result is grounded

The formula is deterministic and runs in your browser. Read the reference below for the method used by this tool.

Rule 2A — House rent allowance exemption
Income Tax Department · official reference · Checked 9 August 2026
Supports: section 10(13A) HRA arithmetic · named city boundary · relevant period
Effective 1 April 1975
Allowances allowable to a taxpayer
Income Tax Department · official reference · Checked 9 August 2026
Supports: salary definition · turnover-based commission · eligibility boundary
Effective 1 April 2025
CBDT e-Filing ITR-4 Validation Rules for AY 2026-27
Income Tax Department · official reference · Checked 9 August 2026
Supports: section 10(13A) HRA arithmetic · 40%/50% salary cap · AY 2026-27 validation context
Effective 1 April 2025 to 31 March 2026
FAQs on New Tax vs Old Tax Regime
Income Tax Department · official reference · Checked 9 August 2026
Supports: tax-regime availability boundary · new-regime limitation
Effective 1 April 2023

Questions

Frequently asked

Can I claim HRA exemption under the new regime?

The cited Income Tax Department FAQ says HRA exemption under section 10(13A) is available under the old regime and not under the new regime. This calculator therefore reports zero under the new-regime selection.

Does the calculator verify my rent or salary records?

No. It uses the values and city category you declare. Keep records and confirm the claim with payroll or a qualified tax professional.

Keep going

Related tools

A related local-first tool for the next step.

GST & TaxLocal-first

GST Calculator

Calculate GST on an exclusive or inclusive amount with an explicit tax-component choice.

Open tool

GeneratorsLocal-first

GST Invoice Generator

Prepare a private A4 GST tax invoice draft with source-backed rate choices and reconciled totals.

Open tool

Found something that looks wrong? Tell us which tool and version you used.

Source register checked 9 August 2026.