LTC Reimbursement Calculator 2026 (India)
Estimate your Leave Travel Concession (LTC) fare reimbursement and 10 days Earned Leave (EL) encashment benefits for the 2026–2029 block year.
Journey Settings
AC 3 Tier / AC Chair Car (Train)
Entitled to AC 3 Tier train fare or AC Chair Car.
📋 LTC Claim Estimate Summary
| Claim Description | Calculation Basis | Eligible Amount |
|---|---|---|
| LTC One-way Ticket Fare | 4 travelling members | ₹4,000 |
| LTC Round Trip Fare Claim | ₹4,000 × 4 × 2 | ₹32,000 |
| Entitled Travel Class | Based on Pay Level 6 | AC 3 Tier / AC Chair Car (Train) |
| 10 Days Basic Pay Encashment | Basic monthly pay ₹35,400 | ₹11,800 |
| 10 Days DA Encashment | DA amount at 60% | +₹7,080 |
| Total EL Encashment Benefit | 10 * (Basic + DA) / 30 | ₹18,880 |
| Total Estimated Benefit (LTC + EL) | Travel Claim + Leave Encashment | ₹50,880 |
Estimated Travel Benefit vs Family Size
What is LTC (Leave Travel Concession)?
LTC (Leave Travel Concession) is a travel allowance benefit offered to Central Government employees under the **CCS (LTC) Rules, 1988**. It enables employees to take leave and travel with their families to their hometown or different tourist places across India, with travel fares reimbursed by the department.
It is designed to encourage employees to travel and explore India, while providing financial support for travel expenses. The concession covers:
- Eligible round-trip travel fares
- Hometown journeys (once in 2 years)
- Anywhere in India travel (once in 4 years)
- Coverage for spouse, kids, and parents
Important: LTC reimbursement is strictly confined to travel tickets (air/train/bus fare) via the shortest route. Hotel bookings, local cab transfers, meals, sightseeing, or personal expenses are completely excluded.
LTC Block Year 2026–2029 Cycle
LTC concessions are regulated based on a 4-year cycle. The current cycle is the **2026–2029 Block Year**.
Generally, employees get 1 Hometown LTC and 1 Anywhere in India LTC, or 2 Hometown LTCs during the 4-year block.
If you did not utilize your LTC in the 2022–2025 block, you may carry it forward and perform the journey in 2026 (the first year of the new block).
Travel Entitlements by Pay Level
Your maximum claimable fare is restricted to your entitled class as determined by your 7th CPC Pay Level:
| Pay Level Group | Entitled Train Class | Entitled Air Class |
|---|---|---|
| Levels 1 to 5 | Sleeper Class (SL) | Not Entitled to Air Travel |
| Levels 6 to 8 | AC 3 Tier (3AC) or AC Chair Car | Not Entitled to Air Travel (Except Special Schemes) |
| Levels 9 to 11 | AC 2 Tier (2AC) | Economy Class (Air India / Approved Carriers) |
| Levels 12 to 13 | AC 1 Tier (1AC) | Economy Class (Air India / Approved Carriers) |
| Levels 14 and above | AC 1 Tier (1AC) | Business Class (Air India / Approved Carriers) |
* Note: Air tickets must be booked only through authorized agents (IRCTC, Balmer Lawrie, or Ashoka Travels) to be eligible for reimbursement.
Earned Leave (EL) Encashment with LTC
Employees can encash up to **10 days of Earned Leave (EL)** at the time of availing LTC. The key rules are:
- A maximum of **60 days** of EL encashment is permitted in the entire service career.
- A balance of at least 30 days of EL must remain in the employee's leave account after the encashment.
- The encashment benefit is calculated as: `10 × (Basic Pay + DA) ÷ 30`.
- Unlike travel fare reimbursement (which is exempt under Section 10(5)), EL encashment is **fully taxable**.
Frequently Asked Questions (FAQs)
Q.Can I travel by private airlines on LTC?
Under current DoPT rules, air travel on LTC must be performed only on Air India or other approved airlines. Tickets must be booked through authorized ticketing platforms (IRCTC, Balmer Lawrie, or Ashoka Travels) at the cheapest available fare.
Q.Is EL encashment taxable under LTC?
Yes. While travel ticket reimbursement is exempt under Section 10(5), any Earned Leave (EL) encashment received with LTC is taxable under the head "Income from Salaries".
Q.Can both husband and wife claim LTC for the same journey?
No. If both spouses are government employees, they can claim LTC individually, but they cannot claim reimbursement for the same dependent family members twice for the same journey.
Q.What is the qualifying service for LTC?
An employee must complete at least 1 year of continuous regular service with the government to become eligible for Leave Travel Concession.
Rohit Kushwaha
Software Engineer & Creator of mysalarycalculator.in
I'm Rohit Kushwaha, a Software Engineer with 3+ years of experience in developing web applications and digital solutions. By combining technology with practical financial tools, I built mysalarycalculator.in to help Indian professionals easily understand their salary, taxes, EPF, gratuity, and take-home income.
Comments & Discussion (0)
Join the Conversation
No comments yet. Be the first to start the discussion!