LTA Exemption Calculator
Check how much leave travel allowance is exempt: the lower of the LTA in your salary and the actual fare for eligible domestic travel, for two journeys in each block of four calendar years. Old regime only.
Free · No sign-up · Nothing leaves your browser · Figures reviewed 22 September 2026
Your details
Fare only — economy air fare, or first-class AC rail on the shortest route. Excludes hotels, food and local travel.
LTA exempt from tax
₹45,000
₹15,000 of the allowance is taxable as salary.
The claim
- LTA in your salary
- ₹60,000
- Eligible travel costFare only, for you and your eligible family
- ₹45,000
- Journeys already claimed in this block
- 0 of 2
- Exempt
- ₹45,000
- Taxable as salary
- ₹15,000
The exemption covers the fare only — economy air fare, or first-class AC rail fare on the shortest route. Hotels, food and local transport never qualify, and nor does the family's travel unless they travelled with you.
LTA is an old-regime exemption only. Under the new default regime it is fully taxable.
Two journeys are exempt in each block of four calendar years. An unused journey can be carried into the first year of the next block, but only one.
Leave has to actually be taken. LTA claimed without travelling, or without bills, is salary.
This is an estimate for planning, not tax advice. It uses the FY 2026-27 rates and assumes a standard salary structure — your actual liability depends on your full income, declarations and proofs.
Leave travel allowance is exempt only against travel that actually happened, only within India, only for the fare, and only twice in each four-year block. Hotels, food and sightseeing never qualify, and nor does the allowance itself if you did not travel.
It is an old-regime exemption. Under the new default regime LTA is fully taxable.
Frequently asked questions
- How many times can LTA be claimed?
- Twice in each block of four calendar years. One unused journey can be carried into the first year of the next block, but only one.
- What expenses does LTA cover?
- The fare only — economy class air fare, or first-class air-conditioned rail fare on the shortest route to the destination. Hotels, meals, sightseeing and local transport are never covered.
- Is international travel covered by LTA?
- No. LTA applies to travel within India only. A journey abroad gets no exemption at all, even for the domestic leg.
- Is LTA exempt in the new tax regime?
- No. LTA exemption exists only in the old regime.
About this tool
Built by the ViniOffice team. Figures and rules last reviewed 22 September 2026 against the statutory reference this team maintains. Indian statutory rates are date-effective and change by notification — confirm against the current one before running payroll or filing. This is an estimate for planning, not tax advice. It uses the FY 2026-27 rates and assumes a standard salary structure — your actual liability depends on your full income, declarations and proofs.
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