INCOME TAX
HRA Calculator
Calculate eligible rent exemption for separate salary, rent and city periods.
Browser-only calculation: your inputs stay in this browser. Educational estimates; verify eligibility and current official rules before acting.
What this tool covers
Full tax computation
| Computation | Old regime | New regime |
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Detailed calculation breakdown
Explore the projection schedule
Illustrative values based on the assumptions above.
Assumptions, scope & sources
Tax Year 2026–27 uses the Income-tax Act, 2025. Earlier financial years use the Income-tax Act, 1961 with applicable amendments. The old and new tax regimes are separate choices within those laws.
Read the calculation coverage · Official income-tax calculator ↗
UNDERSTAND THE CALCULATION
How to use HRA Calculator
Calculate eligible rent exemption for separate salary, rent and city periods.
Inputs and definitions
HRA received, eligible salary, actual rent, city and the dates for each changed period.
Method and formula
For each supported period, exemption is the least of actual HRA, rent above 10% of eligible salary, and 40% or 50% of eligible salary according to the city test.
Illustrative example
For eligible salary ₹4 lakh, rent ₹1.2 lakh and HRA ₹1 lakh in a non-metro period, the three limits are ₹1 lakh, ₹80,000 and ₹1.6 lakh. The least is ₹80,000; the new regime does not allow this exemption.
Scope and limitations
Enter actual occupied-period totals. The old-regime exemption uses the least of three limits; the new regime allows no HRA exemption.
These examples explain the method. The interactive result depends on the selected facts and period, and is not a filing or an eligibility confirmation.
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