HRA Tax Exemption (Old Regime) Calculator for UGC Teachers
Under the old regime, exempt HRA is the least of HRA received, rent minus 10% of salary, and 50% (8 big cities) or 40% of salary.
Important: Government rules, allowances and rates change from time to time. Before taking a final decision or making a claim, confirm the figures with the latest official order, notification or rules of the department concerned.
📄 Rules & sources ⚠️ 1 not yet verified
📄 Rule basis
- Income-tax Act 2025 (in force from 01.04.2026) (21.08.2025) — egazette.gov.in
🔎 Source
⚠️ Not yet verified from an official order — confirm with your university before relying on it
- Income-tax slabs 2026-27: 2026-27 — Slabs from the Income-tax Act 2025 as amended by the Finance Act 2026; official copy not yet saved in the project. · Check here: Income Tax Department
How it works
You enter: Annual basic + DA, Annual HRA received, Annual rent paid, City. The result updates as you type. It also uses Income-tax slabs 2026-27 — not yet confirmed from an official order for university teachers (⚠️), so check these with your university.
Frequently asked questions
Which cities get 50% HRA exemption?From 2026-27: Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Pune, Hyderabad and Ahmedabad; others 40%. Old regime only.
Which tax regime is better for teachers?The new regime for most: no tax up to ₹12.75 lakh salary. The old regime can win with large HRA, home loan and 80C deductions.
Are these figures official?They follow the orders listed under Rules & sources on this page. Values marked ⚠️ are not yet confirmed from an official order. For a final figure, rely on your finance office and the order itself.