Payroll

HRA Exemption

Updated for FY 2026-27 · Last verified 2026-06-04

Exemption is the least of these three

Metro 50%
Actual HRA received ← applies₹0
Rent paid − 10% of basic₹0
% of basic salary₹0
Monthly HRA exemption₹0
Annual HRA exemption₹0

Hyderabad is treated as non-metro (40%) for FY 2025-26 and metro (50%) from FY 2026-27 — switch the financial year above to compare. This change can raise your exemption when the % of basic is the binding limit.

HRA exemption applies under the old regime (Section 10(13A)); it is not available under the new default regime. Confirm your regime with a CA.

Book a consult with this estimate

A CA will review your actual situation — this estimate is a starting point.

Estimate only — not professional advice. Tax laws change; figures may differ from your actual liability. Consult a qualified CA before making financial decisions.