LTA Exemption Calculator (India)
This LTA exemption calculator works out the tax-free portion of the Leave Travel Allowance (or Leave Travel Concession) your employer pays you, under Section 10(5) of the Income Tax Act. LTA exemption only applies if you're on the old tax regime, covers actual domestic travel fare for you and your family, and can be claimed twice within a 4-year block — the current block runs 2026–2029. Enter your LTA received, actual travel fare, and how many claims you've already used this block to see your exemption.
The total Leave Travel Allowance your employer pays you for the year.
Economy airfare, AC first-class rail fare, or equivalent, by the shortest route, for you and your family — for domestic travel only.
LTA exemption is allowed only twice in a 4-year block — the current block runs 2026–2029. If you've already claimed twice, no further exemption is available this block.
How to use this lta exemption calculator
- 1LTA received from employer (annual): the total Leave Travel Allowance your employer pays you for the year.
- 2Actual eligible travel fare incurred: your actual domestic travel cost — economy airfare, AC first-class rail fare, or equivalent, by the shortest route, for you and your family.
- 3Trips already claimed in block: how many of your two allowed claims in the current 2026–2029 four-year block you've already used — a third or later claim in the same block gets no exemption.
Understanding your results
LTA exemption available is the tax-free portion of your LTA — the lower of what your employer actually paid you and what you actually spent on eligible travel, provided you haven't already used both claims for this block. Taxable portion of LTA received is what's left over, which gets added to your taxable salary like any other income.
The formula
LTA exemption = MIN(LTA received, Actual travel fare) — or ₹0 if both claims in the current 4-year block are already usedSection 10(5) allows the lower of two amounts as tax-free: the LTA your employer actually paid you, and what you actually spent on eligible domestic travel fare. If you received more LTA than you spent on travel, only the amount you spent is exempt — the rest is taxable. This exemption is available only twice in a rolling 4-year block (the current block is 2026–2029); a third or later claim within the same block gets no exemption at all, regardless of how much you spent.
A worked example
With ₹30,000 LTA received, ₹22,000 in actual eligible travel fare, and 0 claims already used this block: exemption = MIN(₹30,000, ₹22,000) = ₹22,000, leaving ₹30,000 − ₹22,000 = ₹8,000 as the taxable portion. With the same ₹30,000 LTA and ₹22,000 travel fare but 2 claims already used this block, the exemption drops to ₹0 — since both allowed claims for the 2026–2029 block are already exhausted — making the full ₹30,000 taxable.
Things to know
LTA exemption is available only under the old tax regime — the new regime does not allow it at all, regardless of how much you spent on travel. Only domestic travel counts, by the shortest available route, and only for the employee plus immediate family (spouse, children, and wholly or mainly dependent parents and siblings) — travel with friends or non-dependent relatives doesn't qualify. The exemption can be claimed for a maximum of two journeys within each rolling 4-year block; the current block runs from 2026 to 2029. Always keep travel tickets and proof of expenditure, and confirm current block dates and eligibility against official Income Tax Department guidance.
Frequently asked questions
Does LTA exemption apply if I've switched to the new tax regime?+
No — LTA exemption under Section 10(5) is only available if you're filing under the old tax regime. If you've opted for the new regime, any LTA your employer pays is fully taxable as part of your salary, with no exemption available.
What counts as 'family' for LTA exemption purposes?+
Family generally includes your spouse, children, and parents and siblings who are wholly or mainly dependent on you. Travel with friends, distant relatives, or non-dependent family members doesn't qualify — only the fares for you and your qualifying family members can be claimed.
Can I claim LTA for international travel?+
No — LTA exemption under Section 10(5) only covers domestic travel within India, by the shortest route to the destination. Any international leg of a trip is never eligible, even if part of the same journey.
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