How Much HRA Can I Claim? Input-by-Input Guide
Your claim is not the rent paid or HRA received in isolation.
For broader context, see the RERA and Property Compliance — Full Law and Practice Hub.
Enter defined salary, HRA received, genuine rent and rented-house city for each stable period; the lowest of the three formula amounts is exempt and the remaining HRA is taxable.
Legal or Computational Framework
This article uses the AY 2026–27 framework for income earned in FY 2025–26 under section 10(13A) of the Income-tax Act, 1961 read with Rule 2A. For this period, and in the current official departmental material reviewed on 1 August 2026, the 50% salary limb is restricted to Mumbai, Kolkata, Delhi and Chennai; all other locations use 40%. HRA exemption is ordinarily unavailable under the default new tax regime, so regime selection is a threshold eligibility question.
Use the Property Purchase All-In Cost Calculator to work through the related inputs before acting.
Worked Example
Sara’s HRA salary is ₹9,00,000, HRA is ₹3,60,000 and rent is ₹3,90,000 in Kolkata. The limbs are ₹3,60,000, ₹3,00,000 and ₹4,50,000. She can claim ₹3,00,000 and must include ₹60,000 as taxable HRA.
For the connected rule, example or next step, see HRA When Rent Is Below 10% of Salary.
What Generic Pages Miss
- Answering with a percentage of basic salary only.
- Ignoring taxable HRA remainder.
- Including rent reimbursed by another person.
- Using one annual calculation despite changing facts.
- Not comparing old and new regime tax after the exemption.
For the connected rule, example or next step, see Is HRA Taxable Without Rent Receipts?.
Practical Documentation Checklist
- Payslips or salary certificate
- Rent ledger
- City and occupancy proof
- Landlord details
- Old/new regime comparison
See the broader Income Tax & Salary knowledge hub for related rules and calculators on this topic.
Finin2min Summary
Your claim is not the rent paid or HRA received in isolation. Enter defined salary, HRA received, genuine rent and rented-house city for each stable period; the lowest of the three formula amounts is exempt and the remaining HRA is taxable.
Frequently Asked Questions
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- Income Tax
- Official starting point
- www.incometax.gov.in