Income Details
Configure your salary and rent
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Only if it counts for retirement benefits
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Optional
₹
Only commission paid as a fixed % of turnover counts as salary for HRA.
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Metro · 50%
Metros for FY 2026-27 (Tax Year 2026-27): Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad. The Income-tax Rules, 2026 added Bengaluru, Hyderabad, Pune & Ahmedabad as metros w.e.f. 1 April 2026.
Key Benefits Analysis · Monthly View
HRA Exemption Result
Enter details to calculate
Enter your Basic Salary, HRA received, and Rent paid to see which of the three conditions applies.
HRA Received
₹0
Exempt Amount
₹0
Taxable HRA
₹0
Exempt Ratio
0.0%
HRA exemption isn't available under the new tax regime (the default). It only applies if you opt for the old regime. Compare old vs new regime
Scenario Comparison · Lowest Qualifies
Condition 1
Actual HRA
Total HRA allowance received from employer
ELIGIBLE AMOUNT
₹0
Condition 2
Rent vs Salary
Rent paid minus 10% of salary (Basic + DA + Commission)
ELIGIBLE AMOUNT
₹0
Condition 3
Percentage Rule
50% of salary for Delhi (Metro)
ELIGIBLE AMOUNT
₹0
Rent, salary or city changed during the year? This calculator assumes the same figures all year. HRA exemption is worked out for each period separately, so calculate each stretch on its own and add the results.
Not sure you're claiming HRA correctly?
A ReviseTax CA can check your numbers and pick the right regime for you.
For FY 2026-27 (Tax Year 2026-27), HRA exemption is governed by the Income-tax Act, 2025 read with the Income-tax Rules, 2026 (in force from 1 April 2026). The lowest of the three conditions qualifies. HRA exemption is available only under the old tax regime. For indicative use only — consult a tax professional before filing.