Calculate Children Education Allowance and Hostel Subsidy with tax implications under Section 10(14)
Maximum 2 children eligible for CEA (3 if 2nd birth gives twins)
Maximum ₹2,250/month per child (current rate)
Maximum ₹6,750/month per child (current rate)
Usually 12 months for full academic year
Fill in the details to see your calculation
CEA is a reimbursement-based allowance paid to Central Government employees to help with children's education expenses. It is governed by OM No. 12011/03/2008-Estt.(AL) and subsequent revisions.
₹2,250/month per child
(₹27,000/year)
₹6,750/month per child
(₹81,000/year)
Double rates:
₹4,500/mo CEA
₹13,500/mo Hostel
Maximum 2 children
(3 if 2nd birth = twins)
CEA and Hostel Subsidy rates are automatically increased by 25% whenever DA crosses 50%. Since DA is now 60% (April 2026), the revised rates are in effect:
CEA tax exemption is very limited:
This tax exemption limit hasn't been revised since 1996 and remains a long-pending demand from employee unions.
Generally no. CEA is restricted to maximum 2 children. The only exception is if the second birth gave you twins (or more) — in which case all 3+ children from those 2 deliveries are eligible.
No. Only a small portion is tax-exempt under Section 10(14): ₹100/month per child for CEA + ₹300/month per child for hostel. The bulk of CEA reimbursement is taxable.
No. Only one spouse can claim CEA for the same children. Decide between yourselves who will claim — usually the higher-earning spouse for tax efficiency.
No. CEA covers school-related expenses only. Private tuition, coaching classes, IIT-JEE/NEET coaching, etc. are NOT covered. Music/dance/sports classes outside school are also not covered.
No. CEA is restricted to Nursery to Class 12 (or equivalent diploma/vocational up to Class 12 level). College/university education is NOT covered. Education loan interest deduction (80E) is the option for higher education.
Disabled children get double the normal CEA rate: ₹4,500/month CEA + ₹13,500/month Hostel Subsidy. This was approved in 2018 to address higher educational costs for special needs children. Disability certificate from a competent medical authority is required.
Online education is eligible only if the institution is recognized and the child is on the rolls. The school must issue a valid certificate. Pure distance education programs (without a school enrollment) are generally not eligible.
Yes. CEA continues regardless of academic performance. Even if a child repeats a class, CEA is claimable. The only condition is continued enrollment in a recognized school.
Kaam