Quick Summary: Rent-Free Accommodation (RFA) Perquisite Calculator

Rent-Free Accommodation (RFA) is a non-monetary benefit provided by an employer. For private sector employees in FY 2026-27, the taxable perquisite value is based on the city's population: 10% of salary for cities >40L population, 7.5% for 15L-40L, and 5% for others. If the house is leased by the employer, the value is the actual rent paid or 10% of salary, whichever is lower.

How to use the Rent-Free Accommodation (RFA) Perquisite Calculator

  1. Enter Salary Components

    Input your Basic, DA, and taxable allowances (excluding HRA and perquisites).

  2. Select City Category

    Choose based on the population of the city where the accommodation is provided.

  3. Input Accommodation Type

    Specify if the property is owned by the employer or leased/rented by them.

  4. Add Furniture Value

    If provided with furniture, input its original cost (10% perquisite) or the actual hire charges.

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Regulatory Disclaimer · FY 2026-27

Last verified May 2026

Nature:Calculator platform and is NOT a SEBI-registered Investment Adviser. All calculations are indicative.

Risk:"Investments in securities market are subject to market risks. Read all related documents carefully before investing."

Consult a SEBI-registered IA or CA for personalised advice.

9 out of 10 traders in F&O incurred net losses (SEBI 2023). Tax estimates based on IT Act 2025. Trezoriq is not liable for financial decisions based on results.