Calculate exact tax-free House Rent Allowance (HRA) under the new April 1, 2026 8-Metro 50% rule (Mumbai, Delhi, Kolkata, Chennai, Pune, Bengaluru, Hyderabad, Ahmedabad).
| Annual Basic Pay | Monthly Rent Paid | Old 40% Cap | New 50% Metro Cap (Rule 279) | Extra Tax-Free HRA Unlocked |
|---|---|---|---|---|
| ₹5,00,000 | ₹25,000/mo (₹3L/yr) | ₹2,00,000 | ₹2,50,000 | +₹50,000/yr |
| ₹8,00,000 | ₹40,000/mo (₹4.8L/yr) | ₹3,20,000 | ₹4,00,000 | +₹80,000/yr |
| ₹12,00,000 | ₹60,000/mo (₹7.2L/yr) | ₹4,80,000 | ₹6,00,000 | +₹1,20,000/yr |
Mumbai, Delhi, Kolkata, Chennai, Pune, Bengaluru, Hyderabad, and Ahmedabad qualify for the 50% Basic salary HRA limit under Rule 279 of the draft Income-tax Rules 2026.