8th CPC HRA Calculator
The 8th CPC HRA calculator computes your House Rent Allowance under the 8th Pay Commission. HRA is a significant component of your salary, especially if you live in a metro city.
How HRA is calculated under 8th CPC
HRA is calculated as a percentage of your new basic pay:
- X cities (metros): 24% of basic
- Y cities (tier-2): 16% of basic
- Z cities (rural): 8% of basic
New HRA = New Basic Pay x HRA Rate
HRA by city category (at 1.92x fitment)
| Level | New Basic | HRA X (24%) | HRA Y (16%) | HRA Z (8%) |
|---|---|---|---|---|
| Level 1 | Rs 34,560 | Rs 8,294 | Rs 5,530 | Rs 2,765 |
| Level 6 | Rs 67,968 | Rs 16,312 | Rs 10,875 | Rs 5,437 |
| Level 10 | Rs 1,07,712 | Rs 25,851 | Rs 17,234 | Rs 8,617 |
| Level 13 | Rs 2,27,520 | Rs 54,605 | Rs 36,403 | Rs 18,202 |
| Level 18 | Rs 4,80,000 | Rs 1,15,200 | Rs 76,800 | Rs 38,400 |
HRA increase: 7th CPC vs 8th CPC
| Level | Old HRA (Y, 16%) | New HRA (Y, 16%) | Increase |
|---|---|---|---|
| Level 1 | Rs 2,880 | Rs 5,530 | +91.9% |
| Level 6 | Rs 5,664 | Rs 10,875 | +91.9% |
| Level 10 | Rs 8,976 | Rs 17,234 | +91.9% |
| Level 13 | Rs 18,960 | Rs 36,403 | +91.9% |
| Level 18 | Rs 40,000 | Rs 76,800 | +91.9% |
HRA increases by the same percentage as basic pay (92% at 1.92x fitment) because HRA is a fixed percentage of basic.
City classification
X cities (24% HRA)
- Delhi (New Delhi, NCR)
- Mumbai
- Kolkata
- Chennai
- Hyderabad
- Bengaluru (Bangalore)
- Ahmedabad
Y cities (16% HRA)
- Pune
- Surat
- Jaipur
- Lucknow
- Kanpur
- Nagpur
- Visakhapatnam
- And many more tier-2 cities
Z cities (8% HRA)
- All other cities and rural areas
HRA tax exemption
HRA is partially tax-exempt under Section 10(13A) of the Income Tax Act. The exemption is the minimum of:
- Actual HRA received
- 50% of basic (X cities) or 40% of basic (Y/Z cities)
- Rent paid minus 10% of basic
Under the 8th CPC, your HRA exemption may increase because both HRA received and basic pay increase. However, the exemption formula remains the same.
HRA and government accommodation
If you live in government quarters, you do not receive HRA. The license fee for government quarters may be revised under the 8th CPC.
Disclaimer
HRA calculations are based on estimated fitment factors and current HRA rates. The 8th CPC may revise HRA rates. Actual figures will be determined by the official notification.
Formula
New HRA = New Basic x HRA Rate X City: 24% of new basic Y City: 16% of new basic Z City: 8% of new basic
Example
Current Basic: Rs 50,000, Fitment: 1.92x, Y City (16%) 7th CPC HRA: 50,000 x 16% = Rs 8,000/month 8th CPC HRA: 96,000 x 16% = Rs 15,360/month Increase: +Rs 7,360/month (+92%)
How to Use
- Enter your current basic pay
- Select your HRA city type (X/Y/Z)
- Adjust the fitment factor
- The HRA row shows old vs new HRA
Frequently Asked Questions
How is HRA calculated under 8th CPC?
HRA is calculated as a percentage of your new basic pay: 24% for X cities (metros), 16% for Y cities (tier-2), and 8% for Z cities (rural). At 1.92x fitment, HRA increases by 92% because it is a fixed percentage of basic.
Which cities are X cities for HRA?
X cities (24% HRA) include Delhi, Mumbai, Kolkata, Chennai, Hyderabad, Bengaluru, and Ahmedabad. Y cities (16% HRA) include Pune, Surat, Jaipur, Lucknow, and other tier-2 cities. Z cities (8% HRA) are all other areas.
Is HRA tax-exempt under 8th CPC?
HRA is partially tax-exempt under Section 10(13A). The exemption is the minimum of: actual HRA, 50% of basic (X cities) or 40% (Y/Z cities), or rent paid minus 10% of basic. The formula remains the same under 8th CPC.