Multi-year HRA exemption calculator. Supports all 4 financial years with both Section 10(13A) of IT Act, 1961 and Section 19 of IT Act, 2025. Auto-applies 3-way minimum rule: actual HRA, rent − 10% basic, and 50% (metro) / 40% (non-metro).
All amounts annual. Auto-applies correct section per selected FY.
Enter your details. Calculator handles both IT Act 1961 and IT Act 2025 automatically.
Section 10(13A) of IT Act 1961. Standard 3-way minimum. Available only in Old Regime. Not allowed in default New Regime u/s 115BAC.
Same rules as FY 23-24. Section 10(13A). Note: Standard deduction in new regime raised to ₹75K (HRA still only in old regime).
Same Section 10(13A). With 87A rebate now up to ₹12L (new regime), the trade-off between HRA (old regime) and rebate (new regime) needs recalc.
IT Act 2025 applies. HRA exemption now under Section 19 read with Schedule II. Substantive rule unchanged — only section number changes. Still old regime only.
Up to FY 2025-26: only 4 cities qualify for the 50% limit — Mumbai, Delhi, Kolkata, Chennai. Bengaluru, Pune, Hyderabad and Ahmedabad are treated as non-metro at 40%.
From FY 2026-27: the Income-tax Rules 2026 extend the 50% limit to 8 cities, adding Bengaluru, Hyderabad, Pune and Ahmedabad.
Watch the year: the return you file now (AY 2026-27, covering FY 2025-26) still uses the old 4-city list. The 8-city list first applies to the return you file in 2027.
Required if annual rent > ₹1 lakh (₹8,333/month). Without PAN, employer may not allow exemption. Rule unchanged across all years and both Acts.
The calculator does the arithmetic. TaxSphere — our free case-law library, 1,184 authorities and the Act in full — has the judgments, the circulars and the statutory text for the same provision.
