Quick answer: A rent receipt format for HRA is a signed acknowledgement from your landlord that you paid rent for a given month. To claim HRA, it must show your name, the landlord’s name, the rent amount, the month, the property address, the date and the landlord’s signature. It must also show the landlord’s PAN if your annual rent is more than ₹1,00,000. The free Xplorexcel rent receipt format in Excel creates all 12 receipts for the financial year in one go and works out how much of your HRA is tax-free.
Key takeaways
- Enter your details once and get 12 printable rent receipts (2 per A4 page), with the rent amount in words.
- If your rent changes mid-year, change only that month. Each month can also have its own payment mode (UPI, bank transfer, cheque or cash).
- Built-in checks: landlord PAN above ₹1 lakh a year, a revenue stamp on cash receipts above ₹5,000, and TDS when rent is above ₹50,000 a month.
- The HRA calculator applies the least-of-three rule, including the new 50% limit for Bengaluru, Hyderabad, Pune and Ahmedabad from FY 2026-27.
- HRA exemption is available only under the old tax regime.
Table of Contents
Rent receipt format: what should a rent receipt for HRA contain?
Your employer (or the Income Tax Department, if they ask) will check that each receipt has:
- The tenant’s name, spelled exactly as in your employer’s records
- The landlord’s name and address
- The rent amount, in figures and in words
- The rent period (the month)
- The rented property’s address
- The receipt date and the payment mode (with a UTR or cheque number where there is one)
- The landlord’s signature
- The landlord’s PAN, if total rent for the year is more than ₹1,00,000
- A ₹1 revenue stamp, if the rent was paid in cash and is more than ₹5,000
This rent receipt format in Excel fills in all of this for you and shows the revenue stamp box only on the receipts that need it.
How to create rent receipts in Excel (4 steps)
- Basic Details: Enter your name, the landlord’s name, PAN and address, the rented property’s address, the city, the monthly rent, the day you pay rent, the usual payment mode and the financial year.
- Rent Schedule: If the rent went up, type the new amount only for the months it applies to. Change the payment mode for any month you paid differently, and set Include? to “No” for months you didn’t rent.
- Rent Receipts: Press Ctrl + P and print. Ask your landlord to sign each receipt, adding a revenue stamp where the box appears.
- HRA Calculator: Enter your Basic + DA and HRA from your salary slip to see your tax-free HRA.
How HRA exemption is calculated
The exempt part of your HRA is the lowest of these three amounts, all for the same period:
- Actual HRA received from your employer
- Rent paid minus 10% of salary (Basic + DA)
- 50% of salary (Basic + DA) if you live in one of the 8 listed cities, otherwise 40%
Whatever HRA is left over is taxable and gets added to your income.
Which cities get the 50% HRA limit?
| City | FY 2025-26 | FY 2026-27 onwards |
|---|---|---|
| Delhi, Mumbai, Kolkata, Chennai | 50% | 50% |
| Bengaluru, Hyderabad, Pune, Ahmedabad | 40% | 50% |
| All other cities | 40% | 40% |
The four new cities were added under the Income-tax Rules, 2026, which apply with the Income-tax Act, 2025 from 1 April 2026. The template picks the right percentage from the city and financial year you select.
Worked example (Pune, FY 2026-27)
| Item | Calculation | Amount |
|---|---|---|
| Salary (Basic + DA) | ₹32,000 × 12 | ₹3,84,000 |
| Rent paid | ₹15,000 × 9 + ₹16,000 × 3 | ₹1,83,000 |
| (a) Actual HRA | ₹12,800 × 12 | ₹1,53,600 |
| (b) Rent − 10% of salary | ₹1,83,000 − ₹38,400 | ₹1,44,600 |
| (c) 50% of salary (Pune) | 50% × ₹3,84,000 | ₹1,92,000 |
| HRA exempt | Lowest of a, b, c | ₹1,44,600 |
| Taxable HRA | ₹1,53,600 − ₹1,44,600 | ₹9,000 |
Before FY 2026-27, Pune was a 40% city, so limit (c) would have been ₹1,53,600. The answer would be the same here, because (b) is still the lowest. For people whose rent is high compared with their salary, though, the new 50% limit can save real tax.
Rules to know before you submit rent receipts
| Situation | What you need to do | How the template helps |
|---|---|---|
| Annual rent above ₹1,00,000 | Give your employer the landlord’s PAN | Warns you if the PAN is missing |
| Cash rent above ₹5,000 in a month | Affix a ₹1 revenue stamp before the landlord signs | Adds a stamp box to that receipt only |
| Rent above ₹50,000 a month | Deduct 2% TDS on rent (Section 393 of the Income-tax Act, 2025, earlier Section 194-IB) and file the challan-cum-statement (Form 141, earlier 26QC) | Shows a TDS alert |
| You chose the new tax regime | HRA exemption is not allowed, so all HRA is taxable | Calculator shows ₹0 exempt |
| Declaring to your employer | Submit receipts with Form 12BB | Monthly exempt HRA figure for Form 12BB |
Always check the current rules for your financial year on the Income Tax Department website.
Download the Rent Receipt Generator with HRA Calculator (Free)
File: Rent Receipt Generator with HRA Calculator 1.0 · Format: .xlsx · Macros: none · Price: free.
The sample data (Simran, a Pune flat at ₹15,000 rising to ₹16,000 in January) is there to show how it works. Replace it with your own details.
Frequently asked questions
Is a rent receipt mandatory for claiming HRA?
Yes. Employers ask for rent receipts as proof before allowing HRA exemption in your TDS. Many employers accept a rent agreement or bank statements as extra proof, but receipts are the standard document.
Do I need my landlord’s PAN for HRA?
Yes, if the total rent you pay in the financial year is more than ₹1,00,000. If your landlord has no PAN, they must give a signed declaration saying so.
Is a revenue stamp required on a rent receipt?
A ₹1 revenue stamp is needed when rent is paid in cash and the amount is more than ₹5,000. Payments by UPI, bank transfer or cheque don’t need a stamp.
Can I claim HRA under the new tax regime?
No. HRA exemption is available only under the old tax regime. Under the new regime, the whole HRA is taxable.
Which cities get 50% HRA exemption from FY 2026-27?
Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. All other cities get 40%.
Can I pay rent to my parents and claim HRA?
Yes, if your parent owns the house, you actually transfer the rent (preferably through a bank or UPI) and your parent shows it as rental income in their tax return. Rent paid to a spouse is generally not accepted.
Is TDS required on rent?
If you are an individual not liable to tax audit and your rent is more than ₹50,000 a month, you must deduct 2% TDS and deposit it using Form 141 (earlier Form 26QC).
Can I use this rent receipt generator in Google Sheets?
Yes. Upload the .xlsx to Google Drive and open it with Google Sheets. It has no macros, so all formulas work.
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Disclaimer: Use genuine rent details only. Submitting receipts for rent you did not pay can lead to penalties under income-tax law. This template is a calculation aid, not tax advice. Last reviewed: September 2026.