Which cities are 50%?

FY 2026-27 Rule 279: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad. Everywhere else is 40%.

HRA exemption is old-regime only. The new regime does not allow Section 10(13A).

Salary for the 10% test?

Basic + DA (if DA is part of retirement benefits). We label the field that way.

Often allowed if it is real rent, with receipts and the parent declaring it. Not legal advice.

Runs in your browser · Last updated 4 September 2026

Free HRA Calculator FY 2026-27 (India)

Free HRA calculator for FY 2026-27. Section 10(13A): least of actual HRA, rent − 10% of salary, and 50%/40%. Browser tool — nothing is uploaded.

City

Basic + DA (annual ₹)HRA received (₹)Rent paid (₹)

Bengaluru is a Rule 279 metro for FY 2026-27 — 50% of salary.

Actual HRA

₹3,00,000

Rent − 10% of salary

₹3,00,000

50% of salary

₹3,00,000

Exempt HRA

₹3,00,000

Taxable HRA

₹0

How to use this tool

Pick the city.
Enter annual basic+DA, HRA received, and rent paid.
The exemption is the least of the three tests. Paste it into the old vs new calculator.

Worked example

Basic ₹6,00,000, HRA ₹3,00,000, rent ₹3,60,000, metro: all three tests are ₹3,00,000, so the full HRA is exempt. Leave travel is a different exemption — the LTA exemption calculator (Section 10(5), 2026–2029 block).

Frequently asked questions

Which cities are 50%?: FY 2026-27 Rule 279: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad. Everywhere else is 40%.
New regime?: HRA exemption is old-regime only. The new regime does not allow Section 10(13A).
Salary for the 10% test?: Basic + DA (if DA is part of retirement benefits). We label the field that way.
Rent to parents?: Often allowed if it is real rent, with receipts and the parent declaring it. Not legal advice.
Uploaded?: No.