HRA Rule 279
HRA 50% Cities for FY 2026-27
Check the FY 2026-27 specified city list for the 50% HRA salary cap and when the 40% cap applies under Rule 279.
Last reviewed: 16 July 2026
Direct answer
Which cities use the 50% HRA salary cap for FY 2026-27?
The Rule 279 specified-city group used by RupeeKit includes Mumbai, Kolkata, Delhi, Chennai, Hyderabad, Pune, Ahmedabad and Bengaluru. Other Indian cities use the 40% salary cap in this least-of-three calculation.
Worked example
Select 50% for Bengaluru and 40% for Indore, then compare that cap with actual HRA and rent minus 10% of salary.
What to check
- City percentage is only one of three limits.
- Use the work/rented-residence facts for the relevant period.
- Verify the notified rules before filing.
How the calculator approaches it
- 1.Build eligible HRA salary from Basic, eligible DA and eligible fixed commission.
- 2.Calculate actual HRA, rent minus 10% of salary and the applicable 50% or 40% salary cap.
- 3.Use the lowest non-negative amount as the estimated exemption.
- 4.Verify tax regime, city group and documents before filing.
Important limitation
This is an educational HRA estimate. Payroll periods, salary components, rent evidence and filing facts can change the claim; verify the current rules and your records.
Primary sources
Related questions
FAQs
Which cities use the 50% HRA salary cap for FY 2026-27?
The Rule 279 specified-city group used by RupeeKit includes Mumbai, Kolkata, Delhi, Chennai, Hyderabad, Pune, Ahmedabad and Bengaluru. Other Indian cities use the 40% salary cap in this least-of-three calculation.
Which calculator should I use for this question?
Use RupeeKit's HRA Exemption Calculator India and replace the example with your own current figures.
RupeeKit provides educational estimates only. This page is not personalised financial, investment, tax, legal or lending advice. Verify current rules, product documents and your own facts before acting.