Which cities are X, Y or Z class?

X-class metros: Delhi, Mumbai, Kolkata, Chennai, Hyderabad, Bengaluru, Ahmedabad and Pune. Y-class covers notified urban agglomerations of roughly 5–50 lakh people such as Lucknow, Jaipur, Patna, Kochi and Chandigarh. Every other station is Z-class.

What are the current HRA rates?

Since DA crossed 50 percent on 1 January 2024: 30 percent for X, 20 for Y and 10 for Z class. Minimum amounts stay ₹5,400, ₹3,600 and ₹1,800 respectively regardless of the percentage math.

When will HRA change next?

Under the 7th CPC structure the slabs are fixed until the 8th Pay Commission is implemented, when DA resets to zero and HRA restarts at its lowest band (24/16/8) on revised pay before stepping up again.

Do I get HRA in government accommodation?

No. Occupying general-pool or departmental quarters replaces HRA with licence fee recovery. HRA attaches to your place of duty posting, not where you actually reside.

Is HRA fully tax-free?

Only under the old tax regime does Section 10(13A) exempt the least of: actual HRA, 50 percent of salary for metros (40 otherwise), or rent minus 10 percent of salary. The new regime taxes HRA fully.

Why is my colleague's HRA different in the same city?

HRA scales with basic pay alone — same city class means same percentage but different rupee amounts per level and cell. Floors can also bind at junior levels, making effective percentages higher there.

HRA Calculator: X Y Z City Class Rates

DA-linked HRA slabs and floors
DA band	X class	Y class	Z class
DA below 25%	24%	16%	8%
DA 25% to below 50%	27%	18%	9%
DA 50% and above (current) — in force	30%	20%	10%

DA-linked HRA slabs and floors

DA band

X class

Y class

Z class

DA below 25%

24%

16%

DA 25% to below 50%

27%

18%

DA 50% and above (current) — in force

30%

20%

10%

TabSalary calculator guide

How HRA is computed

HRA is a percentage of basic pay set by your posting city's class — X metros draw 30 percent, Y cities 20, everywhere else 10 — subject to minimum floors. Rates step up automatically when DA crosses 25 and 50 percent, and are not payable against government accommodation.

Independently built and maintained · Published August 23, 2026 · Last reviewed August 23, 2026

How the calculation works

HRA = max(basic pay × class %, floor)

Enter basic pay from the matrix.
Choose your city class — or type a listed city to auto-select.
Read the percentage, any floor applied, and the amount.
Remember HRA stops if you occupy government quarters (licence fee applies instead).

Worked example

Basic ₹56,100 in Delhi (X): 30% = ₹16,830. The same pay in Lucknow (Y): 20% = ₹11,220; in a Z-class station: 10% = ₹5,610.

What this estimate does not include

City classes follow Census 2011 notifications; reclassification needs a fresh order.
Special arrangements (e.g., NE stations, suspended postings) follow separate instructions.
Tax exemption under 10(13A) depends on rent paid and regime chosen — not modelled here.

Use the result as a planning estimate, not as personalized financial, tax, legal, or investment advice.

Source ledger

Primary references

Rates and rules are checked against the primary source before publication and re-checked whenever the source changes. External links open in a new tab; calculator inputs never leave your browser.

HRA Calculator

Monthly House Rent Allowance

How HRA is computed

How the calculation works

Worked example

What this estimate does not include

Source ledger

HRA questions

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