Metro HRA exemption uses a 50% of basic-salary-plus-DA cap (vs 40% for non-metro). For Indian tax purposes, only Mumbai, Delhi, Chennai, and Kolkata count as metro - cities like Bengaluru, Hyderabad, and Pune are non-metro for HRA despite being major urban centres. Enter your salary, HRA received, and rent paid - we calculate the exempt amount under Section 10(13A).
When to use this
Use when filing ITR if you live in Mumbai / Delhi / Chennai / Kolkata and pay rent. Helps you decide whether to claim HRA exemption on the old tax regime vs skip it on the new regime - the calculator shows both side-by-side.
Frequently Asked Questions
Which cities qualify as 'metro' for HRA?
Only four: Mumbai (incl. Mumbai Metropolitan Region), Delhi (incl. NCR), Chennai, and Kolkata. The Income Tax Act explicitly lists these; no other city qualifies regardless of size. Bengaluru, Hyderabad, Pune, Ahmedabad, Surat, Jaipur etc are all non-metro for HRA - use the 40% cap.
What if I split the year between metro and non-metro?
Calculate HRA exemption month-by-month using the relevant city's cap. The tool's 'Annual' view assumes a single city for the full year; for split years, run the calculator twice (once per city) and add the two exemption amounts.
Powered by HRA Exemption Calculator.