Your HRA

Tax-free HRA for FY 2026-27

₹1,92,000.00

Taxable HRA: ₹96,000.00

HRA you actually received₹2,88,000.00
Rent paid minus 10% of basic + DA₹1,92,000.00lowest = exempt
40% of basic + DA₹2,88,000.00

₹1,92,000.00 of your ₹2,88,000.00 HRA is tax-free over 12 months. It is the lowest of the three limits, here your rent minus 10% of basic + DA. The other ₹96,000.00 is added to your taxable salary.

Only under the old tax regime. The new regime (the default) has no HRA exemption.
Your rent is above ₹1 lakh a year: your employer will ask for the landlord's PAN.
The rent must actually be paid. Keep UPI or bank records along with the receipts.
From FY 2026-27 you also declare your relationship to the landlord. Check the exact form with your employer.

Make rent receipts →

Not tax advice. General guidance based on the Income-tax Act, 2025 and Income-tax Rules, 2026 as reported; confirm with your employer or a CA.

How HRA exemption is calculated

The tax-free part of your house rent allowance is the lowest of three amounts: the HRA you actually received, the rent you paid minus 10% of your basic pay plus DA, and 50% of basic plus DA in a listed city (40% elsewhere). Whatever is left of your HRA is taxed as salary.

Which cities get 50%?

Up to FY 2025-26: Delhi, Mumbai, Kolkata and Chennai. From FY 2026-27 the Income-tax Rules, 2026 add Bengaluru, Hyderabad, Pune and Ahmedabad. City pages: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad.

Who can claim it?

Only salaried people who choose the old tax regime and actually pay rent for a home they live in. The provision was section 10(13A) of the 1961 Act; under the Income-tax Act, 2025 it is in Schedule III, read with section 11.

Is my data stored?

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