Can I encash EL with LTC?

Yes, govt employees can encash up to 10 days Earned Leave with each LTC. Lifetime cap of 60 days during entire service.

Is LTC tax-exempt under New Regime?

No. LTC tax exemption under Section 10(5) is available only under Old Tax Regime. Under New Regime (default from FY 2024-25), LTC is fully taxable.

Who all in family can travel under LTC?

Spouse, 2 dependent children, dependent parents, dependent unmarried sisters and minor brothers (subject to income limits).

LTC Calculator 2026-2029 — Central Govt Employees

Q: What is the current LTC block?

The current 4-year LTC block is 2026-2029, running from 1st January 2026 to 31st December 2029.

Enter Details

LTC Type

Pay Level (7th CPC)

Family Members Travelling (incl. self)

Spouse + 2 dependent children + self

One-way Distance (KM)

From headquarters to destination

Travel Mode

Encash EL with LTC?

Basic Pay (₹) — for EL encashment

Current DA (₹) — for EL encashment

Results

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Fill in the details to see your calculation

About Leave Travel Concession (LTC)

LTC is a travel benefit that allows Central Government employees to visit their hometown or any place in India with family, with the government reimbursing travel expenses. Governed by CCS (Leave Travel Concession) Rules 1988.

Current LTC Block (2026-2029)

The current 4-year LTC block runs from 1st January 2026 to 31st December 2029. Within this block:

Hometown LTC: Once every 2 years (2 chances per block)
All India LTC: Once every 4 years (1 chance per block)
Conversion: Hometown LTCs can be converted to All India LTC
Carryover: Unused LTC can be carried over to next year (within block)

Travel Entitlements by Pay Level

Level 14+

Air Economy / AC 1st Class
Top-tier eligibility

Level 6-13

Air Economy (some routes) / AC 2-Tier
Mid-level officers

Level 5 and below

AC 2-Tier / Sleeper
Junior/clerical staff

Special LTC for North East / Andaman / J&K

Even Level 1-5 employees are eligible for air travel when going to:

North Eastern States (Arunachal, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura)
Andaman & Nicobar Islands
Jammu & Kashmir, Ladakh

Family Members Eligible

Spouse (one)
Dependent children (max 2 children, born after 01.01.1999) — restriction removed for twins
Dependent parents (income limit applies)
Dependent unmarried sisters & minor brothers (subject to conditions)

EL Encashment with LTC

Government employees can encash up to 10 days of Earned Leave with each LTC (within the 4-year block). Maximum 60 days during entire service.

Formula: (Basic + DA) × 10 / 30
Counted as availed leave (deducted from EL balance)
Tax-exempt at retirement, but during service it's taxable as part of salary

Tax Treatment under Section 10(5)

LTC reimbursement for actual travel is exempt from tax
Available only under Old Tax Regime (NOT under New Regime since FY 2024-25)
Twice in a block of 4 calendar years (current block: 2026-2029)
Travel must be by shortest route, family must travel together
Tickets/boarding passes must be submitted as proof

LTC Cash Voucher Scheme

Introduced in 2020 (during COVID), allowed employees to claim LTC by purchasing GST-paying goods/services. This scheme has expired and is no longer available.

Frequently Asked Questions

What is the current LTC block period?

The current 4-year LTC block is 2026-2029 (1st January 2026 to 31st December 2029). The previous block was 2022-2025.

Can I take LTC and EL encashment together?

Yes. Government employees can encash up to 10 days EL while availing LTC. Lifetime maximum is 60 days during entire service.

Is LTC available under New Tax Regime?

No. LTC tax exemption under Section 10(5) is available only under the Old Tax Regime. Under New Regime (default from FY 2024-25), LTC reimbursement is fully taxable.

Can I take LTC for foreign travel?

No. LTC is restricted to travel within India only. Reimbursement is for the shortest direct route to declared destination within India.

What if I am at Level 5 but want to fly?

Generally not eligible for air reimbursement. However, you can fly at your own cost and claim only up to your entitled class fare (e.g., AC 2-Tier rail fare).

Can I claim LTC for parents living separately?

Yes, if parents are dependent on you (income criteria apply). Parents do not need to travel with you — they can travel separately to/from declared destination.

What documents are needed for LTC claim?

LTC application (Form), advance/journey particulars, tickets/boarding passes, hotel bills (if applicable), declaration of family travel, leave application. Submit within 1 month of return.

Can I take LTC during long leave (commuted/HPL)?

Yes. LTC can be combined with any kind of leave including EL, HPL, commuted leave, or extraordinary leave (EOL), subject to leave rules.

📋 Important Disclaimer & Legal Notice:

Estimates Only: All calculations are estimates based on current government rules and rates. Actual figures may vary based on your specific service conditions, department orders, and applicable rules.
Not Official Advice: This tool does not constitute professional financial, tax, legal, or HR advice. For official figures, consult your DDO (Drawing & Disbursing Officer), HR department, or the Department of Pension & Pensioners' Welfare.
Government Rules: Calculations follow Central Civil Services rules, but State Government, PSU, Defence, Railway, and other service rules may differ. Verify with your specific service rules.
Tax Implications: Tax calculations follow current Income Tax Act provisions. Tax rules change yearly via Finance Acts. Always consult a Chartered Accountant for tax advice.
Pay Commission Updates: Pay/DA/HRA rates change periodically through government notifications. We update tools as soon as official orders are released.
No Liability: KaamKaTool, its owners, and contributors are not liable for any financial loss, decision, or consequence arising from use of these calculators.
Privacy: All calculations happen in your browser. No data is stored, transmitted, or shared.
Verification: Always cross-verify with your official pay slip, pension order, GPF statement, or relevant government notifications before making financial decisions.
Jurisdiction: Subject to Indian laws including Income Tax Act 1961, CCS rules, and applicable state laws. Disputes subject to Chennai jurisdiction.