Leave Travel Concession (LTC) Guide for Government Employees – 2026
LTC Overview
Leave Travel Concession (LTC) allows central and state government employees to claim reimbursement of domestic travel as per block year norms, encouraging family travel within India and supporting employee recreation.
Eligibility Rules
| Eligibility Aspect | Rule/Description |
|---|---|
| Service | Minimum 1 year continuous service |
| Family Members | Spouse, max. 2 children, dependent parents/siblings |
| Spouse Working in IR/Airlines | Not eligible if spouse avails similar benefits |
| Fresh Recruits | Extra conversion during first 8 years |
| Income Limit (dependents) | Not exceeding ₹3,500/month except spouse |
Block Year System
| Block Years | Eligible LTCs | Conversion Option | Grace Period |
|---|---|---|---|
| 2022–2025 | Home Town or All India | NER | J&K | Ladakh conversion | Till 2026 |
| 2026–2029 | Home Town or All India | NER | J&K | Ladakh conversion | Till 2030 |
Unused LTC journeys may be carried over within grace period. Special options for new recruits and those posted in designated regions.
Claim Process
| Step | Description |
|---|---|
| 1 | Apply for leave and approval |
| 2 | Book eligible travel tickets |
| 3 | Undertake domestic travel with family |
| 4 | Submit claim form & original tickets |
| 5 | Office verifies documents |
| 6 | Reimbursement credited to salary |
Only travel fare is reimbursed, not accommodation or food. All original tickets and proof must be submitted for approval.
Reimbursement Guidelines
| Expense Type | Reimbursement Status |
|---|---|
| Travel Fare (Rail/Air/Bus) | Reimbursed |
| Hotel, Meals, Sightseeing | Not Reimbursed |
| Own Vehicle/Private | Not Reimbursed |
| Foreign Travel | Not Eligible |
- Claims only for eligible family members per LTC rules.
- Tickets (with boarding passes for air travel) are mandatory for acceptance.
Tax Exemption under Section 10(5)
| Provisions | Details |
|---|---|
| Exempt Journeys | Up to 2 journeys per block of 4 years |
| Eligible Members | Self, spouse, 2 children, dependent parents |
| Exemption Limit | Actual travel fare within India only |
| Taxable Items | Hotel, meals, sightseeing, private travel |
| Proof Requirement | Tickets/bills must be submitted to employer |
LTC reimbursement is exempt from tax if claimed as per Section 10(5) rule and proper bills provided.
Want to calculate your NPS corpus or explore other government salary tools?
Explore Salary Calculators