Is Greater Noida a metro city for HRA exemption?

No. Section 10(13A) of the Income Tax Act does not include Greater Noida in the metro list. From FY 2026-27 the metro cities are Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, and Ahmedabad only. Greater Noida is non-metro at 40%.

What is the HRA rate for Greater Noida?

40% of basic salary. This is the non-metro cap under Section 10(13A), subject to the standard three-condition test (lowest of actual HRA, rent minus 10% of basic, or 40% of basic).

Does Yamuna Expressway area get a different HRA rate?

No. The Yamuna Expressway Industrial Development Authority (YEIDA) area, including Jewar airport vicinity and sectors along Yamuna Expressway, are also part of Gautam Budh Nagar district and use the 40% non-metro rate.

Is Greater Noida a Metro City for HRA? No

Q: Is Greater Noida a metropolitan city?

No. Greater Noida is administered by the Greater Noida Industrial Development Authority (GNIDA) and lies in Gautam Budh Nagar district, Uttar Pradesh - the same district as Noida. It is part of the NCR planning area but is not classified as a metropolitan city for HRA purposes.

Q: Is Greater Noida same as Noida for HRA?

Yes, for HRA purposes both are identical. Both fall under Gautam Budh Nagar district in UP, both are part of NCR planning, and both are classified as non-metro under Section 10(13A). The 40% rate applies to both.

Quick Answer

No - Greater Noida is not a metro city for HRA. The 40% of basic salary rate applies for HRA exemption under Section 10(13A). Same as Noida - both are non-metro.

The Income Tax Act lists 8 metro cities for HRA from FY 2026-27: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad. Greater Noida is in Gautam Budh Nagar district, Uttar Pradesh - the same district as Noida - and is classified as non-metro.

What This Means for Your HRA Exemption

Worked example: a software engineer in Greater Noida Knowledge Park with ₹50,000 monthly basic salary, ₹25,000 HRA in their CTC, and ₹22,000 monthly rent.

Condition	Annual Value
1. Actual HRA received	₹3,00,000
2. Rent paid - 10% of basic (binding)	₹2,04,000
3. 40% of basic (Greater Noida = non-metro)	₹2,40,000
HRA exempt (least of 3)	₹2,04,000

The 10% rate gap with Delhi metros matters only when rent crosses 35-40% of basic. For typical Greater Noida rent levels (₹12,000-20,000 monthly), Condition 2 (rent minus 10% basic) is binding regardless of metro status.

Why Is Greater Noida Non-Metro?

Same district as Noida. Greater Noida and Noida both fall under Gautam Budh Nagar district in Uttar Pradesh. Greater Noida is administered by GNIDA (Greater Noida Industrial Development Authority).
NCR is a planning concept, not a tax classification. The National Capital Region was created under the NCR Planning Board Act for coordinated planning. It has nothing to do with the Income Tax Act.
Section 10(13A) is exhaustive. The metro list is fixed: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, Ahmedabad. Greater Noida is not in the list.

The 8 Metro Cities for HRA (FY 2026-27)

Only these 8 cities qualify for the 50% HRA exemption rate:

Mumbai, Maharashtra
Delhi (NCT) - only Delhi itself, not Greater Noida/Noida/Gurgaon
Kolkata, West Bengal
Chennai, Tamil Nadu
Bengaluru (Bangalore), Karnataka - added FY 2026-27
Hyderabad, Telangana - added FY 2026-27
Pune, Maharashtra - added FY 2026-27
Ahmedabad, Gujarat - added FY 2026-27

Greater Noida, Knowledge Park, Pari Chowk, Alpha/Beta/Gamma sectors, Yamuna Expressway zones - all non-metro at 40%.

Greater Noida-Specific HRA Tips

Knowledge Park and IT-BHU corridor

Major employers in Knowledge Park (TCS, HCL, Wipro, several BPOs) - employees there claim the 40% non-metro rate regardless of where the company HQ is registered. Residence location governs HRA.

Yamuna Expressway / Jewar Airport area

Sectors along Yamuna Expressway (Sector 17A, 18, 22D, 24) administered by YEIDA - same district, same rate. The upcoming Jewar International Airport falls in Gautam Budh Nagar district, so even airport-area residents remain at 40%.

Greater Noida West / Noida Extension

Greater Noida West (Bisrakh, Surajpur, sectors 1-16 of GN West) and what was earlier called "Noida Extension" all fall under Gautam Budh Nagar district. 40% rate applies.

How to Claim HRA in Greater Noida

Rent receipts - monthly receipts signed by the landlord, with stamp if rent exceeds ₹3,000/month.
Rent agreement - registered if monthly rent is over ₹15,000 (UP Stamp Act applies).
Landlord PAN - mandatory if annual rent exceeds ₹1,00,000 (₹8,333/month). If landlord has no PAN, file Form 60.
Bank transfer proof - pay rent by NEFT/UPI, never cash.
Form 12BB - submit to employer at start of each financial year.

Frequently Asked Questions

Is Greater Noida a metro city for HRA?

No. Greater Noida is non-metro under Section 10(13A) of the Income Tax Act. The 40% rate applies. It is in Gautam Budh Nagar district, UP.

Is Greater Noida same as Noida for HRA purposes?

Yes. Both fall under the same district (Gautam Budh Nagar) and the same UP state. There is no difference in HRA rate between Noida Sector 18 and Greater Noida Knowledge Park. Both use 40%.

My office is in Noida but I live in Greater Noida - rate?

40% applies. Both Noida and Greater Noida are non-metro. Your residence location governs HRA classification, but in this case both are non-metro anyway.

Will Greater Noida become a metro for HRA after Jewar Airport opens?

No announcement has been made. Airport opening is an infrastructure event, not a tax classification change. Metro status under Section 10(13A) requires a Finance Act amendment.

Is Greater Noida West the same as Greater Noida for HRA?

Yes. Greater Noida West (formerly Noida Extension, including Bisrakh and Surajpur) is part of Gautam Budh Nagar district. Same 40% non-metro rate.

Calculate Your Exact Greater Noida HRA Exemption

Enter your basic salary, HRA, and rent to see your annual HRA exemption at the 40% non-metro rate.

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Is Greater Noida a Metro City for HRA? No - 40% Rate Applies