ToolPetal
HRA Exemption Calculator FY 2026-27
House rent allowance exemption is the minimum of three statutory tests. This page shows each leg and the taxable HRA left over.
Financial year 2026–27. Rule of thumb under the old tax regime: exemption = min(HRA received, rent paid − 10% of basic + DA, 50% of basic + DA in Delhi / Mumbai / Kolkata / Chennai or 40% elsewhere). HRA exemption is not available in the new regime — see the old vs new tax regime calculator. Figures can be monthly or annual as long as they match. This is not tax advice.
The “salary” used in the 10% and 50%/40% tests.
50% of basic if ticked, otherwise 40%.
Exempt HRA
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Taxable HRA
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| Statutory test | Amount |
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