Leave Encashment 2026

Leave Encashment Calculator

Calculate EL encashment at retirement (300 days), during service (60 days), or LTA (10 days)

Max 300 Days at RetirementTax-Free up to ₹25LDuring ServiceLTA Encashment

Your Details

Leave Encashment Amount

₹8,86,380

Taxable

₹0

Basic Pay + DA₹88,638
Per Day Salary (÷30)₹2,955
Eligible Days (max 300)300 days
Encashment Amount₹8,86,380
Tax-Free Limit₹25 Lakh
Taxable Amount₹0

* Formula: (Basic + DA) ÷ 30 × No. of days. EL encashment at retirement is fully tax-free up to ₹25 lakh for central govt employees.

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Frequently Asked Questions

At superannuation, Central Govt employees can encash up to 300 days of Earned Leave (EL). The amount is tax-free up to ₹25 lakh.

Leave Encashment = (Basic Pay + DA) ÷ 30 × Number of Leave Days. For example, with Basic+DA of ₹90,000 and 300 days EL: ₹90,000 ÷ 30 × 300 = ₹9,00,000.

Yes, up to 60 days of EL can be encashed during service once in two years (LTC encashment) — this is taxable. Additionally, 10 days can be encashed against LTA.

Leave encashment at retirement from Central/State Govt service is completely exempt from income tax up to ₹25 lakh. For private sector, the exemption limit is being revised upward.