HRA rates for central government employees: X, Y and Z city list (Maharashtra included)
Central Government HRA is 30% (X), 20% (Y) and 10% (Z) of basic pay since DA reached 50% on 1 January 2024, with minimums of ₹5,400, ₹3,600 and ₹1,800. In Maharashtra, Mumbai and Pune are X cities; Nagpur, Nashik, Chhatrapati Sambhajinagar (Aurangabad), Solapur, Kolhapur, Amravati, Nanded, Sangli, Malegaon, Bhiwandi and Vasai-Virar are Y; the rest are Z.
Key facts Last verified: 25 Sep 2026
X, Y and Z cities
| Class | Population | HRA | Examples |
|---|---|---|---|
| X | 50 lakh and above | 30% | Mumbai (Greater Mumbai UA), Pune, Delhi, Bengaluru, Chennai, Kolkata, Hyderabad, Ahmedabad |
| Y | 5 to 50 lakh | 20% | Nagpur, Nashik, Chhatrapati Sambhajinagar, Solapur, Kolhapur, Amravati, Nanded-Waghala, Sangli, Malegaon, Bhiwandi, Vasai-Virar, and similar cities across India |
| Z | Below 5 lakh | 10% | All other cities, towns and villages |
The official list includes the full urban agglomeration (for example, Thane and Navi Mumbai fall within Greater Mumbai UA for HRA purposes, and Pimpri-Chinchwad within Pune UA). Check your office’s HRA order if you live on the edge of a city.
HRA ≠ HRA tax exemption
Two different things share the name “HRA”:
| Salary HRA (this page) | Income-tax HRA exemption | |
|---|---|---|
| What | Allowance paid by your employer | Part of that allowance that is tax-free |
| Rates | 30/20/10% of basic by city class | Least of: actual HRA, rent − 10% salary, 50% or 40% of salary |
| “Metro” list | X cities (8) | 8 cities at 50% from Tax Year 2026-27: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad |
| Regime | Paid in all cases | Only in the old tax regime |
Use the HRA exemption calculator to see your tax-free part.
Frequently asked questions
What is HRA for central government employees in 2026?
30% of basic pay in X cities, 20% in Y cities and 10% in Z cities, subject to minimums of ₹5,400, ₹3,600 and ₹1,800.
Is Pune an X city for HRA?
Yes. Pune (urban agglomeration) is an X city, so HRA is 30% of basic pay.
Will HRA change under the 8th Pay Commission?
Probably. Under the 7th CPC, HRA dropped to 24/16/8% when DA reset to zero and rose again as DA grew. The 8th CPC will set new rates.
Is HRA paid if I live in government quarters?
No. Employees allotted government accommodation do not get HRA.
Official links
Use only these government websites. HumainOne is not connected to any of them.
- Department of Expenditure — HRA ordersHRA rates and city classification
- Income Tax DepartmentHRA exemption rules
Disclaimer: HumainOne is an independent information website. We are not affiliated with UIDAI, the Income Tax Department, EPFO, NPCI, the Election Commission, the Government of Maharashtra or any government body. We do not accept applications, documents or fees. Information is checked against official sources on the date shown but rules change — always confirm on the official website before acting. Calculators give estimates, not official figures, and this is not tax or legal advice.