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Leave Encashment Calculator India

Calculate leave encashment amount and tax exemption. Budget 2023 raised retirement exemption to ₹25 lakhs.

Last updated: June 2026

Based on Indian Income Tax rules — Budget 2023 ₹25L exemption

💡 Budget 2023 Update: Leave encashment tax exemption at retirement was raised from ₹3 lakhs to ₹25 lakhs.

Leave Encashment Amount

₹57,692

Tax Exemption

₹57,692

Taxable Leave Encashment

₹0

Tax Payable

₹0

Net Amount After Tax

₹57,692

Exemption breakdown (minimum of):

  • Actual received: ₹57,692
  • 10 months' salary: ₹5,00,000
  • Statutory limit: ₹25,00,000
  • Exempt amount applied: ₹57,692

Private sector formula: (Basic ÷ 26) × 30 days = ₹57,692

Government formula: (Basic × 12 ÷ 300) × 30 days = ₹60,000

Based on Indian Income Tax rules — Budget 2023 raised retirement leave encashment exemption to ₹25 lakhs. Encashment during service is fully taxable. Verify calculation basis with your employer HR policy.

About Leave Encashment Calculator India

Our free Leave Encashment Calculator computes encashment amount for private and government sector formulas, with tax exemption under Budget 2023's ₹25 lakh limit.

Choose during-service (fully taxable) vs retirement/resignation (partially exempt). See exemption breakdown and net after-tax amount.

No signup, runs entirely in your browser — ideal for IT employees planning resignation.

Read the full guide: Leave encashment India — rules, tax exemption & calculation

When Should You Use the Leave Encashment Calculator?

Resignation planning

Estimate leave encashment before putting in notice.

Tax planning

See if encashment falls within ₹25L exemption at retirement.

HR negotiation

Verify company calculation against standard formulas.

Full and final

Understand tax on F&F settlement components.

Government vs private

Compare ÷26 vs ÷300 day basis formulas.

Frequently Asked Questions

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