HRA Calculator 2026
Calculate House Rent Allowance for X / Y / Z class cities and the tax-exempt portion under Section 10(13A).
City-wise Rates Instant Tax Exemption
HRA as per Pay Commission
Monthly HRA
₹14,815
Annual HRA
₹1,77,779
Formula: (Basic + DA) × City Rate
Tax Exemption (Section 10(13A)) — Annual
| 1. Actual HRA received | ₹1,77,779 |
| 2. Rent paid − 10% of Basic | ₹1,37,520 |
| 3. 50% of Basic (metro) | ₹2,12,400 |
Tax-exempt HRA
₹1,37,520
Taxable HRA
₹40,259
City Classification (HRA)
| Class | HRA Rate | Examples |
|---|---|---|
| X (Metro) | 27% | Delhi, Mumbai, Chennai, Kolkata, Bengaluru, Hyderabad, Ahmedabad, Pune |
| Y | 18% | State capitals & cities with 5–50 lakh population (Lucknow, Jaipur, Patna, Bhopal, Chandigarh, Coimbatore, Surat, Nagpur, Indore, etc.) |
| Z | 9% | All other towns and rural areas |