LTA Exemption Calculator
Short answer
Last checked · 1 key figure from the fact register
Key facts
| Fact | Value | Source | Date checked |
|---|---|---|---|
| LTA exemption | Old regime only; block 2026-2029 Reported by reputable sources | TaxGuru: new tax regime provisions under the Income-tax Act, 2025 (opens in a new tab) |
LTA (Leave Travel Allowance) is tax-free up to the eligible fare you actually paid for travel within India, for two journeys in a four-year block, under the old regime. Enter the LTA you received, the eligible fare and your slab.
Estimated tax saved
₹14,976
- Exempt LTA
- ₹48,000
- Taxable LTA
- ₹12,000
How it is calculated
- Exempt amount = the lower of the LTA received and the eligible fare paid
- Taxable LTA = LTA received − exempt amount
- Tax saved = exempt amount × slab rate × 1.04 (4% cess)
- Available only under the old regime, for travel within India, for two journeys in a four-year block.
Estimates for information only; not financial, tax or legal advice.
Worked example
Example (the default inputs): LTA received ₹60,000 and eligible fare paid ₹48,000. The exempt amount is ₹48,000 and ₹12,000 is taxable. In the 30% slab with 4% cess, the tax saved is about ₹14,976.
Frequently asked questions
Does LTA cover hotel and food?
No. It covers only the travel fare.
Is LTA available in the new regime?
No. LTA exemption is available only under the old regime.
How many journeys can I claim?
Two in a four-year block. The current block is reported as 2026 to 2029.
Related perks
- HRA (House Rent Allowance) Tax Exemption
- Employer NPS Contribution Tax Benefit (Section 124, formerly 80CCD(2))
- LTC (Leave Travel Concession) for Central Government Employees
Sources and status
Each figure on this page comes from the fact register. What the badges mean.
- Reported by reputable sourceschecked 2026-10-16
LTA exemption: Schedule III Sl. 8, old regime only. Block 2026-2029
TaxGuru: new tax regime provisions under the Income-tax Act, 2025
Government employee? Find your salary by pay level and see 8th Pay Commission scenarios.
Estimates for information only; not financial, tax or legal advice. Disclaimer.