LTA Exemption Calculator

Inputs

01M
01M

Result

LTA exemption
₹40,000
  • LTA received₹60,000
  • Actual eligible travel cost₹40,000
  • LTA exemption (least of above)₹40,000
  • Taxable portion of LTA₹20,000
  • Tax saved at 30% slab (approx)Includes 4% cess₹12,480

How to use this calculator

  • Enter LTA amount received in your salary.
  • Enter actual eligible travel cost for the trip.
  • Choose your travel class.
  • Read the LTA exemption (least of received vs actual).

About this tool

Leave Travel Allowance (LTA) is a salary component that qualifies for tax exemption under Section 10(5) — provided you actually travel within India on leave. Exemption is LEAST of: (a) actual LTA received in salary, (b) actual travel cost (economy air, AC 1st class train, or recognized transport). You can claim 2 trips within a "block" of 4 calendar years (current block: 2022-2025; next: 2026-2029). Only travel expenses qualify — no hotel, no food, no local sightseeing. Only self + family (spouse + up to 2 children + dependent parents/siblings). Available under OLD tax regime only — new regime does NOT allow LTA exemption.

Frequently asked

2 trips per BLOCK of 4 calendar years. Current block: 2022-2025. If you claim only 1 trip in the block, the unused claim CARRIES OVER to the first year of the next block. This lets you effectively claim 3 trips in a 4-year period with careful planning.

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