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.
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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