Housing · perquisite
Furniture in employer accommodation
Furniture supplied with employer accommodation adds a separate amount on top of the accommodation value.
How the taxable value is determined
Add 10% per annum of the original cost of the furniture, or the actual hire charges where it is hired, reduced by any amount recovered from you.
Regime availability
- Old regime
- Prescribed value applies
- New regime
- Prescribed value applies
Documentation to keep
Employer's asset register showing furniture cost or hire charges.
Legal basis: Rule 3(1), Income-tax Rules
Frequently asked questions
Is furniture in employer accommodation taxable in India?
Furniture supplied with employer accommodation adds a separate amount on top of the accommodation value. Add 10% per annum of the original cost of the furniture, or the actual hire charges where it is hired, reduced by any amount recovered from you.
Does the exemption apply under the new tax regime?
Under the old regime this treatment is not applicable — the value is prescribed, not exempted; under the new regime it is not applicable — the value is prescribed, not exempted. Legal basis: Rule 3(1), Income-tax Rules.
What records should I keep for furniture in employer accommodation?
Employer's asset register showing furniture cost or hire charges.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.