Calculate House Rent Allowance for X/Y/Z cities with full tax exemption analysis under Section 10(13A)
Your current basic pay (excluding DA)
Based on 2011 Census population
Current DA rate (HRA increases when DA crosses 25%, 50%)
Required for HRA tax exemption calculation under Section 10(13A)
For tax purposes, only 4 cities are "metros"
Fill in the details to see your calculation
Search your city to see its HRA classification (X / Y / Z) and the current rate. Rates shown are the maximum, applicable now that DA has crossed 50%.
Showing all cities. Z-class = any city not listed below (HRA 10%).
| City | Class | HRA Rate |
|---|
Not finding your city? It is almost certainly Z-class (HRA 10%) — Z covers every city and town not classified as X or Y. City classification is based on the 2011 Census population.
House Rent Allowance (HRA) is paid to Central Government employees to compensate for housing expenses. The rate depends on the city category (X/Y/Z) and the current DA rate — track the latest DA with our DA Calculator, and see your full pay including HRA in the Govt Salary Calculator.
30% of Basic Pay
Min: ₹5,400/month
20% of Basic Pay
Min: ₹3,600/month
10% of Basic Pay
Min: ₹1,800/month
9 cities qualify: Mumbai, Delhi, Chennai, Kolkata, Bengaluru, Hyderabad, Ahmedabad, Pune, Surat.
~98 cities including: Lucknow, Kanpur, Nagpur, Patna, Indore, Bhopal, Jaipur, Coimbatore, Vadodara, Ludhiana, Agra, Nashik, Faridabad, Meerut, Rajkot, Varanasi, Srinagar, Aurangabad, Dhanbad, Allahabad, Ranchi, Howrah, Jabalpur, Gwalior, Vijayawada, Jodhpur, Madurai, Raipur, Chandigarh, etc.
All other cities and towns not falling under X or Y categories.
HRA rates are automatically revised upwards when DA crosses key thresholds:
Since DA is now 60%, all employees get the maximum HRA rate.
Note: HRA tax exemption is available only under the Old Tax Regime. Under the New Regime (default from FY 2024-25), HRA exemption is NOT available. To see which regime works out better for you, use our Income Tax Calculator. For the full rules, read our HRA Exemption Guide.
Under Old Regime, exempt amount is the least of:
Important: If annual rent exceeds ₹1 lakh, you must provide PAN of the landlord.
For HRA payment, cities are classified as X (9 cities), Y (~98 cities), Z (rest). For tax exemption purposes, only Delhi, Mumbai, Chennai, Kolkata are "metros" with 50% rate; all others get 40%.
No. HRA exemption requires actual rent payment. If you live in your own house or rent-free accommodation, no HRA exemption is allowed.
Yes, in specific cases — e.g., if your owned home is in a different city, or you're staying in a rented house due to job posting while your owned home is rented out or vacant. Consult a CA for your specific case.
Rent receipts (monthly), rent agreement, landlord's PAN (if annual rent exceeds ₹1 lakh), and Form 12BB declaration to your employer.
Yes, legally permitted. But the property must be owned by parents, you must actually pay rent (preferably via bank), and parents must declare it as income. The IT department scrutinizes such claims, so maintain proper documentation.
No. HRA exemption under Section 10(13A) is only available under the Old Tax Regime. The New Regime offers lower slab rates but excludes most exemptions including HRA.
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