HRA exemption
Assumptions
Rules for the selected financial year. Old-regime exemption is the least of actual HRA, rent minus 10% of eligible salary (floored at zero), and 50% of salary for the four named cities or 40% otherwise. Eligible salary includes basic, eligible DA and turnover-based commission. Inputs must cover the same rental period; run separately if circumstances change. HRA exemption is unavailable under the new regime.
Rules: 2025–26 (AY 2026–27), reviewed 2026-09-11. The 2025–26 (AY 2026–27) rule period ended on 2026-03-31. A newer period has started; its rules have not been reviewed here yet.
Income Tax Department · salary income
Estimates are not personalised financial advice. Review assumptions before use.
Estimated HRA exemption
Based on your inputs. Not guaranteed. Exact amount: ₹2,40,000.
Which HRA limit is smallest?
Under the old regime, the smallest limit sets the exemption. An exemption is not the same as tax saved.Under the old regime, the smallest limit sets the exemption. An exemption is not the same as tax saved.
View detailed breakdown
What is being compared?
The exemption calculation compares the applicable limits. Exemption is a reduction in taxable salary, not the same amount as tax saved.
Detailed results
| Result | Value |
|---|---|
| Estimated HRA exemption | ₹2.4 lakh |
| HRA received | ₹2.4 lakh |
| Rent less 10% of salary | ₹2.4 lakh |
| City-based salary limit | ₹2.4 lakh |
| Taxable HRA | ₹0 |