Reviewed by Finin2min Editorial Desk · Last reviewed 12 August 2026
Calculate the eligible domestic travel-fare exemption within the current four-year block and family/trip restrictions.
Calculate LTA exemption
Only eligible travel fare is exempt—not hotel, food, local transport or sightseeing.
LTA exemption
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Taxable LTA
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Income-tax Act, 2025 note: The LTA exemption discussed above is cited as Section 10(5) for FY 2025-26 and earlier. Under the Income-tax Act, 2025 (effective FY 2026-27), this moves into Schedule II of the new Act. Section numbering note: This page uses Income-tax Act, 1961 terminology for AY 2026-27 references. If applying the Income-tax Act, 2025 for a later year, verify the corresponding provision and exact wording from the official Gazette or Income Tax Department before citing a section number.
How This Is Calculated
LTA exemption under Section 10(5) covers the cost of travel for the employee and family for domestic travel only, and only the actual travel fare (not hotel stay, food or other expenses). It is available for 2 journeys in a block of 4 calendar years (the government notifies each block), and requires proof of actual travel to claim the exemption. LTA is not available under the new tax regime.
Frequently Asked Questions
Does LTA cover international travel?
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No. LTA exemption under Section 10(5) applies only to domestic travel within India. Any international leg of a trip is not eligible for exemption, even if part of the same journey.
How many times can I claim LTA exemption?
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LTA exemption is available for 2 journeys within a block of 4 calendar years, as notified by the government. Unused claims in a block generally cannot be carried forward, though one specific carry-forward concession exists for the first journey of the next block under certain conditions.
Does LTA cover hotel and food expenses?
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No. LTA exemption is limited strictly to the actual cost of travel (fare) for the shortest route to the destination — hotel stays, food, sightseeing and other expenses during the trip are not covered.
Is LTA available under the new tax regime?
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No. LTA exemption is available only under the old tax regime. It is not among the deductions/exemptions retained under the new regime.
Scope: Computes the Leave Travel Allowance (LTA) exemption available under Section 10(5) of the Income-tax Act for domestic travel expenses.
Calculation logic
Exemption = lower of (LTA received from employer, actual travel cost incurred for the shortest route to the destination), restricted to travel within India.
Only fare cost (air/rail/other conveyance) qualifies for exemption — local conveyance, hotel stay and food at the destination do not qualify.
Apply the block-year rule: exemption is available for 2 journeys in a block of 4 calendar years (the current block is fixed by CBDT notification); unavailed exemption in a block can be carried forward once to the first year of the next block.
Inputs and assumptions
LTA exemption under Section 10(5) is available only under the old tax regime — the new regime does not allow this exemption, which the calculator reflects.
Air travel exemption is capped at economy-class fare by the national carrier for the shortest route, even if actual travel was by a higher class or route.
Exclusions and edge cases
Does not track the employee's historical block-year journey usage across employers — the user must enter how many journeys have already been claimed in the current block.
International travel legs (even if part of a mixed domestic-international trip) are excluded from the exempt fare computation.