Transport Allowance (TA) Guide for Government Employees
Complete Guide to TA Rates, City Classifications, DA on TA, and Tax Rules for 2026
7200 Max TA
Grade 9+ (monthly)
City-Based
A1, A, B, C Classes
Plus DA
Dearness Allowance
3200 Exemption
Tax Exempt (PwD)
What is Transport Allowance?
Transport Allowance (TA) is a monthly allowance provided to central and state government employees to help cover daily commuting expenses between home and office. The amount depends on your pay level, city classification, and current Dearness Allowance (DA) rate. TA is a key component of take-home salary and is revised with each CPC and DA increase.
Key Points:
- Varies by pay level and city classification
- Includes DA component (changes quarterly)
- Special exemptions for differently abled employees
- Taxable as salary (except for eligible PwD)
TA Rates by Pay Level (2026)
Rates depend on your pay level and city classification (A1/X for metropolitan, A/Y for large urban, B for urban, C/Z for other cities). DA is paid additionally on the base TA amount.
| Pay Level | TPTA Cities (A1/A/X) | Other Cities (B/C/Y/Z) | Notes |
|---|---|---|---|
| 9 and above | 7200 + DA | 3600 + DA | Highest TA grade |
| 3 to 8 | 3600 + DA | 1800 + DA | Mid-level employees |
| 1-2 (24200 or above) | 3600 + DA | 1800 + DA | Higher entry level |
| 1-2 (below 24200) | 1350 + DA | 900 + DA | Entry-level staff |
| Level 14+ (car waived) | 15750 | 15750 | No DA; fixed amount |
Important Note:
The base TA amount is fixed, but DA is added to it and changes quarterly. When DA increases, your total TA (Base + DA) increases automatically.
City Classifications (A1, A, B, C)
Your city classification determines your TA rate. Metropolitan cities (A1) get higher TA than other urban or rural areas. Classification is based on population, development, and government designation.
| Classification | Type | Example Cities |
|---|---|---|
| A1 / X / TPTA | Metropolitan (Highest TA) | Delhi, Mumbai, Kolkata, Chennai, Hyderabad, Bangalore |
| A / Y | Large Urban | Ahmedabad, Pune, Lucknow, Jaipur, Kanpur, Surat |
| B / B1 | Urban | Bhopal, Ludhiana, Vijayawada, Nagpur, Indore |
| C / B2 / Z | Other Cities (Lowest TA) | All other towns and rural locations |
How DA is Added to TA
Dearness Allowance (DA) is paid on top of your base TA amount. This means your total TA increases when DA increases, which typically happens every quarter.
Base TA (Fixed)
Depends on pay level and city
Example: 7200 (Grade 9+, TPTA city)
DA Component (Variable)
Percentage applied to base TA
Example: DA 53% = 3816 extra
Total TA Calculation:
Total TA = Base TA + (Base TA x Current DA%)
When DA changes quarterly, your total TA automatically increases or decreases accordingly.
TA for Persons with Disabilities (PwD)
Government provides special tax benefits for differently abled employees to help cover mobility costs.
| Disability Type | Tax Exemption Limit | Annual Limit |
|---|---|---|
| Blind, Deaf-mute, Orthopedically Handicapped | 3200 per month | 38400 per year |
How It Works:
- ✓ If your TA is 3200 per month or less - Completely tax-free
- ✓ If your TA is above 3200 per month - First 3200 is tax-free, excess is taxable
- Proof: Certification by government hospital required
Tax Rules for Transport Allowance
Whether TA is taxable depends on your category and disability status.
| Employee Category | Tax Treatment |
|---|---|
| General Employees | Fully Taxable - Added to salary income |
| Persons with Disabilities | Exempt up to 3200 per month - Balance taxable |
For General Employees:
Your entire TA (including DA) is treated as salary and taxed as per your income tax slab.
For PwD Employees:
You get a special exemption of 3200 per month (38400 per year). Any amount above this is taxable.
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