LTC / LTA calculator: tax-free leave travel and LTC entitlement
This LTC / LTA calculator answers two questions. For salaried employees it works out how much of your leave travel allowance is tax-free and how much is added to your taxable salary. For central government employees it shows your Leave Travel Concession class by air and rail for your Pay Matrix level, and what the leave you encash with the LTC is worth.
Leave travel allowance is exempt only for domestic travel, only for the fare (not hotels or food), only for two journeys in a block of four calendar years, and only under the old tax regime. The current block is 2026–2029. From the 2026-27 tax year the exemption sits in Schedule III of the Income-tax Act, 2025, with conditions in rule 278 of the Income-tax Rules, 2026.
How to use the LTC / LTA Calculator
- Choose LTA tax exemption or Central govt LTC.
- For LTA: enter the year of the journey, your tax regime and whether this is the first, second or a carried-forward journey of the block.
- Enter the LTA received, what the tickets actually cost, how you travelled and the eligible fare by the shortest route for everyone who went (or the distance where there is no public transport).
- For LTC: choose your Pay Matrix level, the LTC type, your basic pay, the DA rate in force and the days of leave you will encash.
- Read the exempt and taxable amounts, or the entitlement and encashment, and copy the result.
LTC / LTA Calculator features
Least-of rule
The exempt LTA is the smallest of the amount received, the amount spent and the fare cap for your mode of travel.
Block years
Works out the four-year block (2022–25, 2026–29, 2030–33) and checks the two-journey limit and carry-forward.
Every travel mode
Air, rail, road with public transport, or ₹30 per km where there is none.
LTC entitlement
Air and rail class for Pay Matrix levels 1 to 18 under the 7th CPC orders.
Leave encashment
(Basic pay + DA) ÷ 30 × days, up to 10 days at a time and 60 days in a career.
How much LTA is exempt
The exemption is the actual cost of travel, limited by the fare for the mode used by the shortest route to the destination. Example: you received ₹60,000, the family’s flights cost ₹52,400, and economy fares on the shortest route came to ₹48,000; ₹48,000 is exempt and ₹12,000 is taxed as salary. Under the new regime the whole ₹60,000 is taxable.
| Travelled by | Exemption limited to |
|---|---|
| Air | Fare of the entitled (economy) class by the shortest route |
| Rail, or other transport where the place is rail-connected | AC First Class rail fare by the shortest route |
| Road where there is no rail but there is public transport | First-class or deluxe bus fare by the shortest route |
| No recognised public transport | ₹30 per km by the shortest route |
Blocks, journeys and family
Two journeys are exempt in each block of four calendar years; blocks run from 2022, so 2022–2025 has ended and 2026–2029 is current. If you used fewer than two journeys in 2022–2025, one can be carried forward and must be made in 2026; it does not count against the two of the new block. Family means your spouse, children and dependent parents and siblings, but only two surviving children born on or after 1 October 1998 count (a multiple birth after the first child is an exception).
Central government LTC
Under the CCS (LTC) Rules 1988, LTC travel entitlement follows the 7th CPC travelling allowance order of 13 July 2017, except that Levels 6 to 8 may not fly on LTC. Level 14 and above may fly business or club class, Levels 9 to 13 economy, within the LTC-80 fare ceiling. By rail: AC First Class for Levels 12 and above, AC 2-tier for Levels 6 to 11, and First Class, AC 3-tier or AC Chair Car for Levels 1 to 5. Employees may take Home Town LTC once in each two years of the block, or one Home Town and one All-India LTC, and encash up to 10 days of earned leave with it (60 days in a career).
Confirmed from official text: the Act’s Schedule III item and the 1961-to-2025 section mapping. Rule 278 and the DoPT orders are summarised from published copies because the official PDFs could not be opened; the DA rate is yours to enter. Rules as of 24 October 2026; not tax advice. See also the income tax calculator and the DA calculator.
LTC / LTA Calculator FAQ
How is LTA calculated for income tax?
Exempt LTA is the lowest of the LTA you received, what you actually spent on fares and the fare cap for your mode of travel by the shortest route. The rest is taxable salary.
What is the LTA block year for 2026?
The current block is 1 January 2026 to 31 December 2029. You can claim two journeys in it, plus one carried forward from 2022–2025 if you travel in 2026.
Can I claim LTA in the new tax regime?
No. The exemption is available only if you are taxed under the old regime; under the new regime of section 202 the whole LTA is taxable.
What is the LTC entitlement for central government employees?
Level 14 and above: business or club class air or AC First Class rail; Levels 12–13: economy air or AC First; Levels 9–11: economy air or AC 2-tier; Levels 6–8: AC 2-tier; Levels 1–5: First Class, AC 3-tier or AC Chair Car.
How is leave encashment with LTC calculated?
Basic pay plus dearness allowance, divided by 30, times the days encashed — up to 10 days each time and 60 days over a career.
Does LTA cover international travel or hotels?
No. Only travel within India is exempt, and only the fare, not hotels, food or sightseeing.