HRA calculation

HRA exemption calculation formula, metro rates and old-regime rules

HRA Exemption Calculation (2026): Formula, 8 Metro Cities & Old-Regime Rules

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HRA exemption is the smallest of three amounts — HRA received, rent minus 10% of salary, and 50% or 40% of salary by city. Worked examples, the 8-city list from FY 2026-27, and old-regime rules explained simply.

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HRA Exemption featured image with title text: Calculate It Right - lowest-of-three formula, rent to parents, new 8-city list

HRA Exemption: How to Calculate HRA Deduction, Rent to Parents Rules & the New 8-City List (2026)

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HRA exemption = lowest of HRA received, rent minus 10% of salary, or 50%/40% of salary. Old regime only. Formula, worked example, rent-to-parents rules, PAN limit and the new 8-city list from FY 2026-27.

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