HRA Calculator – Calculate HRA Exemption & Taxable HRA
Calculate the lowest-of-three HRA exemption and see the impact of the FY 2026-27 expansion to eight 50% cities.
Eight cities now qualify for the 50% HRA limit
From 1 April 2026, the higher 50% salary limit applies for HRA calculations in Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. Other cities use the 40% limit. The exemption remains subject to the lowest-of-three calculation.
The three limits
1) Actual HRA received; 2) rent paid minus 10% of Basic + eligible DA; and 3) 50% of salary in the specified cities or 40% elsewhere. HRA exemption is considered here only under the old regime.
For FY 2025-26, only Delhi, Mumbai, Kolkata and Chennai use the 50% test. This calculator lets you switch years so older calculations are not mixed with FY 2026-27 rules.
HRA exemption questions
Which cities get the 50% HRA limit from FY 2026-27?
Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad.
Can I claim HRA exemption under the new tax regime?
No. HRA exemption is not available under the new regime.
Simple, practical and designed for India
Use the calculator for quick estimates and planning. Results are indicative and depend on the assumptions, rates, rules and information you enter. For tax and financial decisions, verify the result against the latest official rules and your individual circumstances.
USR Advisory & Consulting Services provides research-driven and practical financial information. Calculator outputs are for educational and planning purposes and are not a substitute for professional tax, legal or investment advice.