Runs in your browser · Last updated 7 September 2026
Free LTA Exemption Calculator India (Section 10(5))
Free India LTA exemption calculator. Least of LTA received, actual fare, and eligible fare — 2026–2029 block, old regime. Browser tool — nothing is uploaded.
Section 10(5) / Rule 2B: least of LTA received, actual fare, and eligible shortest-route fare. Hotel and food never qualify. Block 2026-2029 allows 2 journeys. New regime: fully taxable.
Exempt LTA
₹42,000
Taxable LTA
₹38,000
Fare used
₹42,000
Journeys remaining
2
Journeys allowed this block
2
New-regime block
No
How to use this tool
- Pick old vs new regime and the calendar year of the journey.
- Enter LTA received, actual fare, and eligible shortest-route fare.
- Count journeys already claimed in 2026–2029 (plus an optional 2022–2025 carry-forward).
- Read exempt vs taxable LTA.
Worked example
Old regime, ₹80,000 LTA, ₹45,000 actual tickets, ₹42,000 eligible economy fare, first journey in the 2026–2029 block: exemption is ₹42,000 and ₹38,000 is taxable. The same numbers on the new regime are fully taxable. HRA is a different exemption — use the FY 2026-27 HRA calculator.
Frequently asked questions
- How is LTA exemption calculated?
- Least of LTA received, actual ticket fare, and eligible shortest-route fare (economy air, AC first-class rail, or first-class / deluxe bus). Hotel, food, and local sightseeing never qualify. Domestic travel only.
- What is the current block?
- Calendar 2026–2029. Two journeys per block (Section 10(5) / Rule 2B). One unused 2022–2025 journey may be carried into calendar 2026 only.
- New regime?
- LTA exemption is old-regime only. On the new regime the whole LTA component is taxable.
- Is this HRA or Form 16?
- No. HRA is Section 10(13A). This page is only the LTA fare exemption.
- Uploaded?
- No.