Updated February 27, 20268 Metro Cities Ā· 50% Exemption

HRA Calculator 2026:Calculate Tax Exemption for 8 Metro Cities

Use our free HRA calculator India 2026 to find your exact tax savings. Updated for Section 10(13A) and the new 8-metro rules. Calculate HRA for Bengaluru, Pune, and Hyderabad employees.

āœ“ 100% client-sideāœ“ No data storedāœ“ Audit-proof readyāœ“ Instant results

The 2026 8-Metro Update: 50% HRA Jump for Pune, Hyderabad, Bengaluru & Ahmedabad

In a significant update for FY 2025-26, the metro list for HRA exemption has been expanded. Pune, Hyderabad, Bengaluru, and Ahmedabad—previously non-metro (40%)—now qualify for 50% HRA exemption, matching Mumbai, Delhi, Kolkata, and Chennai.

If you live in Bengaluru, Pune, Hyderabad, or Ahmedabad, your HRA tax benefit just got a 25% boost. Use our HRA calculator for Bengaluru employees—and other metros—to see your exact exempted amount under Section 10(13A).

8 Metro Cities (50% of Basic + DA)

Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad

Non-Metro (40% of Basic + DA)

All other cities in India

HRA Exemption Section 10(13A): How It Works

HRA exemption is the minimum of three amounts:

  1. Actual HRA Received — The amount your employer pays you as HRA.
  2. Actual Rent Paid āˆ’ 10% of (Basic + DA) — Rent minus 10% of your salary base.
  3. 50% (Metro) or 40% (Non-Metro) of (Basic + DA) — A fixed percentage based on city type.

Your exempted HRA = Min(1, 2, 3). The rest is taxable. Use our HRA calculator for old tax regime to compute this instantly.

Old vs New Tax Regime: HRA Validity

HRA exemption is only valid under the Old Tax Regime for FY 2025-26. If you opted for the New Regime (slab rates without deductions), your entire HRA is taxable. Make sure you are on the Old Regime to claim HRA exemption.

T+1 Rule for Liquid Fund Redemptions (Arbitrage Strategy)

If you use the credit card arbitrage strategy (pay rent/bills via card, park cash in liquid funds during the grace period), know the T+1 settlement rule: redemption proceeds typically credit to your bank account within one business day.

Action: Initiate redemption at least 2 working days before your card due date. Weekends and holidays don't count. Missing the date triggers 36–48% p.a. interest on the full outstanding—one slip wipes months of profit. Always set auto-debit for the full outstanding amount.

Try Arbitrage Calculator

Audit-Proof Rent Receipts

After calculating your HRA exemption, you need compliant rent receipts to claim the benefit. FreeFuelBill.in generates audit-proof rent receipts with revenue stamp, landlord PAN field, and Form 12BB-ready format.

Generate Rent Receipts

HRA Calculation Inputs

Section 10(13A) Ā· Old Tax Regime Ā· FY 2025-26

HRA Exemption is only valid under the Old Tax Regime for FY 2025-26. If you opted for the New Regime, HRA is taxable in full.

₹
₹
₹
₹
2026 Update: 50% Exemption Active

8 Metros: Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad

Tax Saved (Annual @ 30% slab)

₹72,000

₹2,40,000 exempted Ɨ 30%

Exempted HRA (Monthly)₹20,000
Taxable HRA (Monthly)₹0

šŸ’° You've Secured the Shield. Now Build the Engine.

You just saved ₹72,000 in tax. Now, use this 'Found Money' to unlock 5% unlimited cashback on your daily spends.

Your Current Debit Card

0% Rewards

0 Days Interest-Free

Recommended for Tax Savers

SBI Cashback Card

5% Online Rewards

50 Days Interest-Free

Your ₹72,000 tax savings cover the ₹999 annual fee 72x over.

Apply in 5-Mins & Claim Your Float →

Affiliate link — we may earn a commission at no extra cost to you.

Download Audit-Proof Rent Receipts for this calculation

Generate Now →

HRA Calculator 2026 — FAQ

Is Bengaluru a metro for HRA in 2026?

Yes. Bengaluru—along with Pune, Hyderabad, and Ahmedabad—is now classified as metro for HRA. All eight metros qualify for 50% of (Basic + DA) exemption.

Can I pay rent to parents?

Yes. You can claim HRA when paying rent to parents if you actually pay and they declare it as rental income. Keep bank trail and rent receipts. Rent to spouse or minor child is not eligible.

How is HRA exemption calculated under Section 10(13A)?

HRA exemption is the minimum of three amounts: (1) Actual HRA received, (2) Actual rent paid minus 10% of (Basic + DA), (3) 50% of (Basic + DA) for metro cities or 40% for non-metro.

Which cities get 50% HRA exemption in 2026?

The 8 metro cities are: Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, and Ahmedabad. All other cities get 40%.

Is HRA exemption available under the New Tax Regime?

No. HRA exemption is only valid under the Old Tax Regime for FY 2025-26. If you chose the New Regime, your full HRA is taxable.

What documents do I need for HRA exemption?

Rent receipts from your landlord (with PAN if rent > ₹1L/year), revenue stamp ₹1 if rent > ₹5K/month. Submit Form 12BB and receipts to your employer.

Know Your Exact HRA Tax Savings in 60 Seconds

Use our free HRA calculator India 2026 to find your exempted HRA and taxable amount. Updated for 8 metro cities—including Pune, Bengaluru, and Hyderabad.

Calculate HRA Exemption

Last Updated: February 27, 2026 Ā· FreeFuelBill.in