LTA Calculator India — Leave Travel Allowance Exemption
Calculate how much of your LTA is tax-exempt under Section 10(5), check family travel coverage for spouse, children, and dependent parents, and track your block year claims (2022-2025). Available in old tax regime only. Updated for FY 2025-26.
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How to Use This Calculator
LTA Exemption tab
Enter the LTA amount received from your employer (check your CTC breakup or payslip), the actual travel fare paid (total ticket cost for domestic travel), and the mode of travel. The calculator computes the exempt amount (lower of LTA received or actual fare) and shows the taxable balance that will be added to your salary income. Remember: only the fare component is eligible — hotel, food, and sightseeing expenses are not covered.
Family Coverage tab
Enter the number of family members travelling, the fare per person for the round trip, and your LTA component. The calculator shows the total eligible fare and exempt amount. Eligible family members include: employee (self), spouse, up to 2 children (born after 1 Oct 1998 limit), dependent parents, and wholly dependent siblings.
Block Year Tracker tab
Select how many LTA claims you have used in the current block period (2022-2025). The calculator shows remaining claims, the deadline to use them, and carry-forward rules. You are allowed 2 journeys per 4-year block. If unused, you can carry forward ONE journey to the first year of the next block (2026).
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All inputs are encoded in the URL. Click Share to send your exact LTA scenario to your employer's HR, a tax advisor, or bookmark it for later reference.
The Formula
LTA exemption under Section 10(5) is straightforward — the exempt amount is the lower of what you received and what you actually spent on travel:
Exempt = MIN(LTA Received from Employer, Actual Travel Fare Paid)
Taxable Balance:
Taxable = LTA Received − Exempt Amount
Family Total Fare:
Total Fare = Number of Family Members × Fare per Person (round trip)
Where:
LTA Received = Annual LTA component in salary/CTC
Actual Fare = Domestic travel fare (tickets only, not hotel/food/local transport)
Fare caps: Economy air fare (shortest route) / AC first class rail / AC bus
Eligible family members:
Employee + Spouse + Up to 2 Children (born after 1 Oct 1998) + Dependent Parents + Dependent Siblings
Block period rule:
2 journeys allowed per 4-year block (current: 2022-2025)
Carry forward: 1 unused journey to first year of next block
Tax regime:
LTA exemption is available ONLY under the old tax regime. Under Section 115BAC (new regime), the full LTA amount is taxable as salary income.
The key point: LTA covers only the fare (travel ticket cost) for domestic journeys. Hotel, meals, local transport, and sightseeing are your own expenses and cannot reduce your taxable salary through LTA.
Example
Amit — IT professional in Pune, CTC ₹15L, family trip to Goa
Amit (32) has a CTC of ₹15,00,000 with an LTA component of ₹40,000. He plans a family trip to Goa with his wife and 2 children during Diwali break. He wants to understand how much of his LTA is tax-exempt and how to claim it optimally.
Step 1: Travel fare calculation
Step 2: Exemption calculation
Step 3: Tax impact
Amit's LTA of ₹40,000 with actual fare of ₹25,000 results in ₹25,000 exempt. The remaining ₹15,000 is taxable as salary. By claiming LTA, Amit saves approximately ₹7,500 in taxes. He submits his flight tickets to HR along with the LTA claim form. Hotel and food bills from Goa are not eligible for exemption.