LTA Exemption Calculator
Work out your Leave Travel Allowance exemption, taxable LTA and the extra tax — live, in one screen.
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- Instant, on-screen results
- Built by our CA · CS team
- Rules cited on the page
Enter your figures — the result on the right updates as you type.
LTA exemption breakdown
Section 10(5)Get your LTA claim & ITR filed by a CA
We validate your bills, maximise the exemption and file your return accurately.
Disclaimer: Indicative estimate for salaried resident individuals under the old regime. Actual exemption depends on notified fare caps, bills and employer policy. Rules per Section 10(5) & Rule 2B.
What is Leave Travel Allowance exemption?
Leave Travel Allowance (LTA) is an allowance your employer gives to cover travel when you go on leave. Under Section 10(5) read with Rule 2B, the travel fare is exempt from tax — but only the lower of the LTA you received and the actual travel cost you incurred, subject to the notified fare cap for your mode of travel. The exemption applies to domestic travel only and covers just the fare, not food or stay.
Fare cap by mode of travel (Rule 2B)
The exempt travel cost cannot exceed the notified fare for the shortest route to your destination. Whatever mode you choose, the exemption is still limited to the LTA actually received.
| By air | Economy airfare, national carrier, shortest route |
| By rail | AC first-class rail fare, shortest route |
| Other (place connected by rail) | AC first-class rail fare for that distance |
| Other (no rail link) | First-class / deluxe bus fare, shortest route |
| Exemption | Least of the three |
| 1. LTA received | From employer |
| 2. Actual cost incurred | Fare on bills |
| 3. Notified fare cap | Per mode above |
Worked example
The exemption is always the smaller of what you received and what you actually spent. Two quick cases show how the taxable portion — and the extra tax at a 20% slab — changes:
Key rules explained
Block of 4 years
The exemption covers two journeys in a block of four calendar years. The current block is 2022–2025. One unused journey can be carried over to the first year of the next block.
Domestic travel only
LTA exemption applies only to travel within India. Foreign trips are fully taxable, and only the travel fare counts — not hotel, food, taxi or sightseeing.
Family included
You can claim fare for yourself, spouse, up to two children, and dependent parents, brothers and sisters — provided they travel with you on the same journey.
Old regime only
Section 10(5) exemption is not available in the new regime. If you opt for the new regime, the entire LTA received is taxable as part of your salary.
Questions people ask
Short answers on LTA Exemption Calculator. Tap a question to open it.
01What does the LTA exemption cover?
Only the actual fare for travel within India, for the employee and their family. Hotel stay, local transport, food and sightseeing are not covered, and international travel is entirely outside the exemption.
02How often can LTA be claimed?
For two journeys in a block of four calendar years. The current blocks run 2022-2025, 2026-2029, and so on. One unused journey can be carried into the first calendar year of the next block.
03How much fare is exempt?
Air travel is limited to the economy fare of the national carrier by the shortest route. Rail travel is limited to the air-conditioned first class fare, and where no rail link exists, to a recognised public transport fare or the equivalent first-class rail fare.
04Who counts as family for LTA?
Spouse and children, and parents, brothers and sisters wholly or mainly dependent on the employee. The exemption for children is limited to two, except for children born before that restriction applied or in the case of multiple births after one child.
05Is LTA exempt under the new tax regime?
No. Like HRA, the LTA exemption is withdrawn under the new regime. It remains available only if you are taxed under the old regime.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.