2b travel

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The 6 best B2B travel agencies in 2024

What is a b2b travel agency.

• travel agencies that help manage business travel for corporate clients, or
• B2B travel services that help travel companies manage white-label bookings and inventory on their own booking platform.

The best B2B travel agencies to simplify and optimize your company’s travel

• Want to make booking and expense reports more efficient? 
• Looking for more competitive prices and higher VAT refunds? 
• Need more affordable and flexible travel policies?

1. TravelPerk

• An extensive corporate travel inventory . Plus, competitive pricing lets your team get great prices on every booking.
• Pay only when you travel —no hidden fees or installment fees
• Real-time reporting and consolidated invoicing for easy expense reports
• FlexiPerk solution gives you freedom to change or cancel bookings as needed, without losing your money
• The most comprehensive VAT recovery solution , letting you save up to 20% of your total travel spend (not to mention hours of admin time)
• 24/7 customer service , with the majority of calls answered with  a target 15 seconds response time
• Open API integration lets you integrate travel management tools like booking platforms, expense trackers, and itinerary planners directly into your existing HR and finance systems. This ensures real-time updates and reduces manual work, keeping your travel data synchronized across the board.

How do travelers rate TravelPerk?

• G2 rating : 4.6 / 5, based on 1,534 reviews (as of August 2024)
• Capterra rating : 4.7 / 5, based on 408 reviews (as of August 2024)

Sit back and save on business travel today.

2. bcd travel.

• Wide range of travel-related services , from flight bookings to visa entry requirements
• 24/7 customer support
• Compatible with 20+ online booking tools (OBT) to integrate with your pre-existing solutions
• Updated and cleaned program data available to your dashboards in 90 minutes or less
• Spend management solutions allow you to process payments and invoices according to your travel policies
• DecisionSource helps you make smarter decisions with business insights and travel data analysis

How do travelers rate BCD Travel?

• G2 rating : no data available
• Capterra rating : no data available

Click below for a more detailed comparison between both platforms

3. sap concur.

• All-in-one booking platform that lets employees self-book flights, trains, hotels, and car rentals
• Admin dashboards allow managers to see all travel arrangements and booking data in one place
• TripLink brings in travel bookings from external platforms so you can manage all of your employee travel data
• Integrations with Concur Expense and Concur Invoice help manage spend, automate expense processing and cut invoicing time

How do travelers rate SAP Concur

• G2 rating : 4 / 5 stars, based on 6,092  reviews (as of August 2024)
• Capterra rating : 4.3 / 5 stars, based on 2,066 reviews (as of  August 2024)

4. FCM Travel

• Customizable and scalable travel management based on your team’s needs
• FCM’s Online Booking Tool allows you to customize policies based on department or traveler to manage spend and other requirements
• FCM Reporting, powered by Microsoft Power BI tools, offers reporting and AI-assisted data analysis
• Dedicated account management and advising to improve your travel program and policies

How do travelers rate FCM Travel?

• G2 rating : 5 / 5 stars, based on 1 review, as of August 2024

The best B2B companies for travel agencies

5. b2b travel group.

• Over 120,000 hotels and apartments worldwide so you can offer an extensive selection to your clients
• Last-minute availability makes accommodating clients—or changing travel plans—easier
• Intuitive booking platform designed by travel agents makes your day-to-day easier and more efficient
• Real availability and instant booking confirmations keep your clients covered on the go

How do travelers rate B2B Travel Group?

6. tbo holidays.

• Extensive product suite allows you to offer more options and the best deals for your clients
• All-access membership gives your company access to more than 700,000 global properties, plus sightseeing tours, holiday packages and more
• Free registration gets you up and running quickly
• Control your own markups for custom commissions and increased profitability
• Support for all regional currencies allows you to quote rates—and accept payments—for currencies of your choice
• Branded hotel vouchers help you maximize recognition with your clients

How do travelers rate TBO Holidays?

Choose the right b2b travel agency for your business needs.

Make business travel simpler. Forever.

• See our platform in action . Trusted by thousands of companies worldwide, TravelPerk makes business travel simpler to manage with more flexibility, full control of spending with easy reporting, and options to offset your carbon footprint.
• Find hundreds of resources on all things business travel, from tips on traveling more sustainably, to advice on setting up a business travel policy, and managing your expenses. Our latest e-books and blog posts have you covered.
• Never miss another update. Stay in touch with us on social for the latest product releases, upcoming events, and articles fresh off the press.

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WJEC 2B travel and transport Spanish

Subject: Spanish

Age range: 14-16

Resource type: Lesson (complete)

Last updated

21 September 2024

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This is a powerpoint that followes the WJEC Spanish GCSE. It contains all of the questions and answers that is part of the 2B topic in addition to extra material to support student learning.

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Exclusive Services

CONCIERGE and TRAVEL COMPANION SERVICES

Introducing our Exclusive Concierge and Travel Companion Services!

Enjoy seamless luxury travel with our dedicated concierge team. From personalized itineraries to unique experiences, we handle every detail. Enhance your journey with a knowledgeable Travel Companion who curates a bespoke experience.

Imagine having a personal assistant available 24/7, ready to take care of all the details, big or small. Whether it's arranging private transportation, securing coveted reservations at exclusive restaurants, curating personalized itineraries, or organizing unique experiences, our concierge team is here to transform your travel dreams into a reality.

But our services don't stop there. We also offer the option of a Travel Companion, a knowledgeable and experienced professional who will accompany you throughout your trip. Your Travel Companion will be your trusted guide, providing valuable insights, local expertise, and personalized attention every step of the way,  your Travel Companion will curate a truly bespoke experience, making sure every moment is extraordinary.

Contact us today to discover how our Concierge and Travel Companion Services can transform your travel experience into a lifelong memory of indulgence and adventure.

PRIVATE JETS & AIR CHARTER SERVICE

Experience the Pinnacle of Luxury Travel with Our Private Jet and Air Charter Services!

At 2BTG, we understand that time is a precious asset, and we believe that your travel experience should be as exceptional as the destinations you visit. That's why we are delighted to offer our exclusive Private Jet and Air Charter Services, providing you with unparalleled convenience, comfort, and a truly personalized travel experience.

With our Air Charter Services, you have the freedom to travel on your terms. Whether you're planning a family vacation, a romantic getaway, or a corporate retreat, our dedicated team will assist you in selecting the ideal aircraft that suits your specific needs. Avoid the hassle of commercial air travel and enjoy the convenience of flexible scheduling, tailored routes, and the ability to travel to remote destinations that are inaccessible by regular airlines.

Contact us today to discover how our Private Jet and Air Charter Services can transform your travel experience into a seamless and unforgettable adventure. Whether you're traveling for business or leisure, we are here to make your journey exceptional in every way.

FOR MORE INFO OR TO HIRE OUR EXCLUSIVE SERVICES, CONTACT US BELOW:

Find authentic tips by friends and real locals!

... and hello to authentic travel experiences!

and avoid tourist traps

Ready to experience your travel destination like a local?

With 2B LOCAL, we’ve got the perfect app for you!

Experience your travel destination like a local and avoid tourist traps. Get closer to local life and find the best, m ost a uthentic insider tips from people you know and trust: your friends, connected friends-of-friends, and real locals! No fake reviews, no paid content!

Download the 2B LOCAL app for free and start your journey today!

2B LOCAL Features

Push-Notification

TRAVEL ARTICLES

VIDEO CONTENT

EVENTS COMING-UP

LOCAL PORTRAITS

Save favorite local tips, activities and events

See daily updates from friends & favorite locals

Share tips, events & cool experiences with your friends

In-App Messaging

Read high quality 3rd party travel content

Publish short travel clips

Insider tips from inspiring people in the world of art & culture

To get instant news & alerts from community

Share & receive tips on upcoming events

The Social Travel & Lifestyle App

Connect & follow friends, locals and travellers all over the world – join a trustful social travel network

Discover the city’s best kept secrets – get insider tip s from locals for your travel destination.

Create your personal profile, publish local tips, travel & lifestyle posts – share & inspire others

Experience Local Life while Traveling

Discover new cities off the beaten path and capture and share your favorite experiences:

the best local food, coolest bars, secret beaches, amazing events & festivals, trendy hotels, cozy BnBs, places to see… things that cannot be found in ordinary tourist guides!

Unlock the cities’ best kept secrets

Faq’s, is the 2b local app for free.

The basic use of the app is absolutely free. Everybody can register, connect & follow friends, locals and travellers all over the world. Premium paid features may be added to 2B LOCAL in the future.

Where can I download the 2B LOCAL app?

You can download the 2B LOCAL app from the Apple App Store using this link: https://www.apple.com/itunes

How can I register for the 2B LOCAL app?

You can either register with your email address and a password or via Facebook and Apple Sign in. But don’t worry, it’s very easy and won’t take long.

Is there also an Android version oft he 2B LOCAL app?

No, unfortunately there is no Android version available at the moment. But we are working hard to provide an Android app in the near future, so stay tuned.

What content will I get in the 2B LOCAL app?

The 2B LOCAL app provides you with authentic local tips about your next travel destination or about your hometown itself. You get reviews on restaurants, hotels, nightlife, nature or activities and even upcoming events from your friends and friends of friends, verified by the 2B LOCAL travel community. You also get inspiring travel content from established travel magazines and access to our “Local Portraits” – interviews with inspiring people from the world of arts and culture who share their favorite places in their hometown.

Can I invite friends/ other user to the 2B LOCAL app?

Yes, just click on the “Invite to Connect” icon and enter the email address of the person you want to invite. You can also connect the 2B LOCAL app to your address book to invite your friends to use the app.

Can I save local tips / posts / events from other users?

Yes, to save a post, local tip or event, simply open its detailed view and click the “Bookmark” icon below the post. You can find all of your bookmarked posts behind the three vertical dots in the top right corner of your profile. Your saved posts can also be organized into personalized files.

Can I post an upcoming event on the 2B LOCAL app?

Yes, just like adding a new post, you can add an upcoming event in the future with more details like place, location, time, description and possibly a price. If the event is online, you can post a link to the specific online platform, e.g. zoom. You can also invite selected people to attend or publish the event within your 2B LOCAL network (Locals, Friends or Friends of Friends FOF).

What does „Local tip“ mean?

In the 2B LOCAL app, every user is a local somewhere, so every tip that you post in the app about your hometown will be a real “local tip”.

What does "Checks" mean?

A post can be “checked” by other users, which means that it has been verified as “real” and qualified content by the 2B LOCAL community. The more “Checks” a profile receives from other users in the 2B LOCAL community, the more trustworthy and authentic it is.

Can I share my 2B LOCAL tips with others or on social media?

Yes, you can share any post from you or other users within your 2B LOCAL network. You can also publish any post to your social media accounts or forward it to any user outside the 2B LOCAL app.

Are the posts I publish on my 2B LOCAL Account public?

When you post something on the 2B LOCAL app, your post will be visible to the public. However, you can limit the visibility and share the post only with your friends or friends of friends.

Why have you integrated affiliates & advertisements into the 2B LOCAL app?

Our intention is to keep the basic use of 2B LOCAL free for the user. We have integrated affiliates and advertising as a source of revenue. However, affiliates also complement the user journey by allowing the user to book hotels, flights and transportation directly from the app.

Can I also be interviewed for a Local Portrait on the 2B LOCAL app?

For our “Local Portraits” interviews, we are looking for interesting people from the world of arts and culture (e.g. musicians, artists, photographers, athletes, etc.) to reveal their favorite places in their hometown, such as the best local restaurants, cafes, bars, clubs, activities and events! So please send us a short application at [email protected] and we will check if you fit our criteria.

Your question is not in this list? Please e-mail us at [email protected] . We are happy to answer your questions.

Travel & Start-Up Blog

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3 days in beautiful Zurich: cool spots and local secrets

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OUR PRECIOUS GUESTS ;

We continue to grow with your support since we started in 2014. We strongly believe that we will overcome much bigger and more difficult jobs with our experienced, dynamic and solution-oriented team. We will take upon us the all burden, fulfill all the requirements, and work with all of our knowledge and experience in order to make many national and international events to reach their goals.

Check out our catalog.

Our services.

Car Rental Services

With chauffeured vehicle allocation with alternating vehicle options, you can travel safely without encountering problems such as an address, looking for parking space, and traffic.

Flight Ticket Sales

“Together with Airlines have become widespread recently, flights have started carrying out to every destination in Turkey and around the World.

Visa Services

Do not leave it to luck! 2b Tour officials help you, our valued customers, to get a visa in a peaceful way by keeping the stress level to a minimum by saving you from many formalities that cause time loss at the embassies.

Airport Transfer

Our specially dressed and trained drivers take your guests to the points you want by using routes away from heavy traffic and perform their duties on your behalf.

Event Management

With its Mice department, 2b Tour provides event management services in line with the needs of all public and private sector organizations and non-governmental organizations in national and international scope.

Human Resources

It offers solutions to the needs of its customers with its own database and the help of its partner companies in the procurement of short and long-term employees with different expertise, specific to each subject and activity.

Accommodation Services

Accommodation services, which constitute an important pillar within the scope of events and tourism activities, have a special place among the areas of expertise of 2b Tour.

Fleet Leasing

With its long years of experience, an extensive fleet structure consisting of all brands and models of vehicles, strong business partners and expert staff, our fleet leasing service offers fast and effortless solution alternatives that best meet your needs and expectations.

Design and Promotion

2b Tour responds to the corporate communication needs of all the events and projects it manages through its own advertising and public relations department.

Technical Equipments

Having many technical equipment needed in event organizations and congresses, 2b Tour offers the following materials and services in this scope.

BUSINESS PARTNERS

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WAGE AND HOUR DIVISION

UNITED STATES DEPARTMENT OF LABOR

Fact Sheet #78F: Inbound and Outbound Transportation Expenses, and Visa and Other Related Fees under the H-2B Program

The Department of Labor Appropriations Act, 2016, Division H, Title I of Public Law 114-113 ("2016 DOL Appropriations Act"), provides that the Department of Labor ("Department") may not use any funds to enforce the definition of corresponding employment found in 20 CFR 655.5 or the three-fourths guarantee rule definition found in 20 CFR 655.20, or any reference thereto. See Sec. 113. This appropriations rider has been included in the continuing resolutions that have passed throughout FY2017 and FY2018, and the Department remains prohibited from enforcing these provisions or any reference thereto. However, the 2016 DOL Appropriations Act and continuing resolutions did not vacate these regulatory provisions, and they remain in effect, thus imposing a legal duty on H-2B employers, even though the Department will not use any funds to enforce them until such time as the rider may be lifted

This fact sheet provides general information concerning an employer’s obligations regarding travel, visa, and related expenses for workers employed under the H-2B program for H-2B applications submitted on or after April 29, 2015. An employer employing H-2B workers and/or workers in corresponding employment under a certified Application for Temporary Employment Certification (Application) must agree as part of the Application to comply with the following requirements.

Does an H-2B employer have to provide workers with inbound and outbound travel?

Yes, under certain conditions, the H-2B employer is liable for inbound and outbound transportation and daily subsistence – including meals and lodging – to the place of employment, regardless of whether the H-2B workers will come to the job from their home community outside the United States or are already in the United States and are changing H-2B employers. This requirement also extends to corresponding U.S. applicants hired for the job who come from far enough away from the worksite that it is not reasonable to return home each day.

When is an employer required to provide inbound and outbound transportation?

The employer must provide or reimburse the worker for transportation and subsistence from the place from which the worker has come to work for the employer (the place of recruitment) if the worker completes 50 percent of the period of employment covered by the job order. The employer must provide outbound transportation and subsistence to workers who work until the end of the job order or who are dismissed for any reason before the end of the job order.

If the worker has no immediate plans to work for another H-2B employer, then the employer must provide transportation and subsistence to the place from which the worker originally departed to work for the employer, ignoring any intervening employment. The current employer is not liable for outbound transportation and subsistence to workers immediately changing employment and moving to another authorized H-2B employer when the subsequent employer has agreed in its job order to provide transportation and subsistence to its worksite.

The employer is not required to provide outbound transportation or subsistence if the worker abandons the job before the end of the period of employment certified on the Application.

How may the employer provide for transportation, what must be paid for, and must it be disclosed?

The amount of inbound and outbound transportation payments must be at least equal to the costs charged by the most economical and reasonable common carrier for the distances involved. In addition, H-2B employers must also pay the workers a daily subsistence amount to provide for meals while traveling. Subsistence would also include lodging required during an H-2B worker’s travel from their hometown to the consular city to wait to obtain a visa and from there to the place of employment. All appropriate transportation and subsistence must not only be provided to H-2B workers but also to corresponding U.S. applicants who are unable to reasonably return to their residence each day.

The employer may fulfill its inbound travel obligation in one of several ways: by actually providing the transportation, arranging and paying for it directly, or advancing the reasonable cost of the transportation to the worker before the worker departs. The employer may also reimburse the worker after the worker completes 50 percent of the period of employment covered by the job order (assuming the employer has not already paid for the transportation).

If it is prevailing practice of non-H-2B employers in the area to provide or pay for the costs in advance, the employer must do so. If the employer advances the required transportation and subsistence costs to its H-2B workers, it must also advance transportation and subsistence costs to those workers in corresponding employment who are unable to reasonably return to their residence each day.

The employer may be obligated under the FLSA to reimburse workers for their inbound travel during their first workweek to the extent that their travel costs would bring them below the Federal minimum wage. See below.

The employer may fulfill its outbound travel obligation by actually providing the travel, by arranging and paying for it directly, or by reimbursing the worker during the last workweek of employment.

Finally, the employer must disclose in the job order and required newspaper advertisements that inbound and outbound travel and daily subsistence will be provided. Additionally, the employer’s job order must detail how inbound travel and subsistence will be provided.

What are an employer’s obligations regarding inbound travel under the FLSA?

The FLSA applies independently of H-2B and requires employers covered by the FLSA to pay costs that are primarily for the benefit of the employer if such costs would take a non-exempt employee’s wages below the FLSA minimum wage. As discussed in the preamble to the 2015 H-2B Interim Final Rule (published April 29, 2015), the Department views the inbound transportation costs to be primarily for the benefit of the H-2B employer. Under the FLSA, there is no difference between deducting a cost directly from a worker’s wages and shifting a cost to the worker. Therefore, failure to reimburse such worker-incurred costs would be a de facto deduction from the first week’s wages that would constitute a minimum wage violation under the FLSA for employers subject to the Act if bearing such costs would effectively bring the worker’s wages below the minimum wage.

This principle does not apply to the reimbursement of meal costs as the FLSA regulations state that meals are always regarded as primarily for the benefit and convenience of the employee. Thus, the employer’s FLSA obligation does not extend to the first workweek reimbursement of meal costs.

For example, if the worker incurred $200.00 for the most reasonable and economical cost of common carrier transportation from the home community to the place of employment, an FLSA-covered, non-exempt employer is obligated to reimburse the full $200.00 amount in the first workweek in order to ensure that the employee receives at least the FLSA minimum wage and must pay at least the FLSA minimum wage for each hour worked. Once this amount has been reimbursed, the employer may elect to recoup this money in subsequent workweeks by making deductions from the worker’s paycheck to the extent that such deductions do not violate the FLSA minimum wage requirement. The employer can deduct the difference between the H-2B offered wage and the FLSA minimum wage multiplied by the number of hours worked per week, provided the deduction was properly disclosed to the worker in the job order. The deductions may only be made until the employer has recouped the entire transportation cost. In no case may this deduction be made after the 50 percent point of the work contract. Upon the worker completing 50 percent of the job order period, an employer who makes such a deduction to recoup inbound travel expenses must reimburse such costs to the worker to comply with the H-2B requirements.

It is important to remember that undisclosed deductions are impermissible and will be treated as a violation of the H-2B requirements. Therefore, if an employer intends to make a deduction for transportation expenses, this must be fully disclosed in the job order.

Must an employer pay for the H-2B employee’s visa and other related fees?

The employer must either pay or reimburse the H-2B worker in the first workweek for any visa, visa processing, and other related fees incurred by the worker. But an employer need not pay passport or other charges primarily for the benefit of the worker.

What if an employer engages a third party to recruit H-2B workers?

The employer must contractually prohibit in writing any agent or recruiter (or any agent or employee of such agent or recruiter) whom the employer engages, directly or indirectly, in recruitment of H-2B workers from seeking or receiving payments or other compensation from prospective workers. This documentation must be made available upon request by the Certifying Officer or other Federal representative. In addition, the employer and its attorney, agents, or employees cannot seek or receive payment of any kind from the worker for recruitment costs.

Where to Obtain Additional Information

For additional information, visit our Wage and Hour Division Website: http://www.dol.gov/agencies/whd and/or call our toll-free information and helpline, available 8 a.m. to 5 p.m. in your time zone, 1-866-4USWAGE (1-866-487-9243).

This publication is for general information and is not to be considered in the same light as official statements of position contained in the regulations.

The contents of this document do not have the force and effect of law and are not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies.

AI Summary to Minimize your effort

Leave Travel Allowance (LTA) - Exemption Limit, Rules, How to Claim, Eligibility & Latest Updates

Updated on : Jun 27th, 2024

The Income-tax Act, 1961 offers salaried individuals several tax exemptions, beyond deductions like LIC premiums and housing loan interest. While deductions reduce your total taxable income, exemptions exclude specific types of income from being taxed altogether. This allows employers to design an employee's Cost to Company ( CTC ) package in a tax-efficient manner.

One such exemption available to the salaried class under the law and widely used by employers is Leave Travel Allowance (LTA)/Leave Travel Concession (LTC). LTA exemption is also available for LTA received from former employer w.r.t travel after the retirement of service or termination of service. LTA can be claimed for any two years in a block of 4 calendar years . The current block year for claiming LTA is 2022 to 2025.

Note: The tax exemption of leave travel allowance is not available in case you choose the new tax regime .

What is Leave Travel Allowance (LTA)?

Leave Travel Allowance/Leave Travel Concession is a type of allowance given by an employer to their employee for travelling to any place in India: either on leave, after retirement or after the termination of his service. Though it sounds simple, many factors need to be kept in mind before you plan to claim an LTA exemption. Income tax provision has laid down rules for claiming exemption of LTA which are provided below.

Note: The red arrow shows the lower of the two amounts will be exempted. For instance, if you travel by air, the exemption amount will be either your actual travel costs or the cost of an economy class ticket, whichever is lower. The journey should be taken through the shortest route to the destination. 

Who Can Claim LTA?

Only individuals (citizens and non-citizens) can claim LTA for travel costs incurred for themselves and their family (Spouse, children, wholly or mainly dependent siblings, parents)

Conditions for Claiming LTA

Let us understand the conditions/requirements for claiming the exemption:

• is a must to claim the exemption
• Only domestic travel is considered for exemption, i.e., travel within India. No international travel is covered under LTA/LTC
• The exemption for travel is available for the employee alone or with his family, where ‘family’ includes the employee’s spouse, children and wholly or mainly dependent parents, brothers, and sisters of the employee. 
• Further, such an exemption is not available for more than two children of an employee born after 1 October 1998. Children born before 1 October 1998 do not have any restrictions. Further, in cases of multiple births on a second occasion after having one child is also not affected by this restriction.
• Valid Proof of travel is essential to claim the exemption.

Amount of LTA/LTC Exemption

The exemption is available only on the actual travel costs i.e., the air, rail or bus fare incurred by the employee. No expenses such as local conveyance, sightseeing, hotel accommodation, food, etc., are eligible for this exemption. The exemption is also limited to LTA provided by the employer.

For example, if LTA granted by the employer is Rs 30,000, and the actual travel cost incurred by the employee is Rs 20,000, then only Rs 20,000 will be available as an exemption and the balance of Rs 10,000 would be included in taxable salary income.

Exemption w.r.t Various Modes of Transport

Can lta exemption be claimed on every vacation.

No, an LTA exemption is available for only  two journeys performed in a block of four calendar years .

A block year is different from a financial year and is decided by the Government for LTA exemption purposes. It comprises 4 years each. The very first 4-year block commenced in 1986. The list of block years is 1986-1989, 1990-93, 1994-97, 1998-2001, 2002-05, 2006-09, 2010-13 and so on. The block applicable for the current period is  2022-25. The previous block was the calendar year 2018-21.

Carryover of Unclaimed LTA/LTC

In case an employee has not availed exemption with respect to one or two journeys in any of the block of 4 years, he is allowed to carryover one such unavailed LTC exemption to the next block provided he avails this benefit, in the first calendar year of the immediately succeeding block. 

Consider the below example for a better understanding:

• Where carry over exemption is claimed in the first calendar year of the immediately succeeding block

• Where carry over exemption is not claimed in the first calendar year of the immediately succeeding block

Procedure to Claim LTA

The procedure to claim LTA is generally employer specific. Every employer announces the due date within which LTA can be claimed by the employees and may require employees to submit proof of travel such as tickets, boarding pass, invoice provided by travel agent etc., along with the mandatory declaration. Though it is not mandatory for employers to collect proof of travel, it is always advisable for employees to keep copies for his/her records and also to submit them to the employer based on the LTA policy of the company to tax authorities on demand.

Multi-Destination Journey

Income tax provision provides exemption w.r.t travel cost incurred on leave to any place in India. Conditions pertaining to the mode of transport also refer to the place of ‘origin’ to the place of ‘destination’ and the route which must be the shortest available route.

Hence, if an employee travels to different places in a single vacation, the exemption can only be availed for the travel cost eligible from the place of origin to the farthest place in the vacation by the shortest possible route.

LTA Exemption for Vacation on Holidays

Many organisations that go strictly by the wordings of the income tax provision are allowing employees to claim LTA only if the employee applies for leaves and travel during that time. Such organisations may reject LTA claims for travel on official holidays or weekends. 

Also read about:   Basic Salary   UAN Login   Last Date to File ITR    Section 115BAC of Income Tax Act    Income Tax Deductions List   How to e verify ITR    Annual Information Statement (AIS)   Section 80D    Home Loan Tax Benefit   House Rent Allowance (HRA) Budget 2024 Highlights

Frequently Asked Questions

The amount of LTA/LTC exemption depends on the LTA/LTC component in your compensation package or CTC. You can furnish proof of travel within the block period and claim up to the amount prescribed in your CTC.

The latest block period of four years is from 1 January 2022 until 31 December 2025.

You can claim LTA/LTC exemption only for one trip in one calendar year.

You can claim LTA/LTC benefit for the travel costs of yourself and your family consisting of your spouse, children, dependent parents, brothers, and sisters of the employee.

No, LTC is taxable in case of new tax regime and exempted if chosen to pay tax under old tax regime by fulfilling the required criteria.

Exemption will be available in respect of 2 journeys performed in a block of 4 calendar years.

Yes, you can avail LTC in current block (2022-2025), if you have not availed LTC in previous block. (2018-2021). Where such travel concession or assistance is not availed by the individual during any block of 4 calendar years, one such un-availed LTC will be carried forward to the immediately succeeding block of 4 calendar years and will be eligible for exemption. 

Below example gives you clear understanding :

Example : An employee does not avail any LTC for the block 2018-21. He is allowed to carry forward maximum one un-availed LTC to be used in the succeeding block of 2022-25. Accordingly, if he avails LTC in April, 2023, the same will be treated as having availed in respect of the block 2018-2021. Therefore, he will be eligible for exemption in respect of that journey and two more journeys can be further availed in respect of the block of 2022-25.

Illustration : Mr. D went on a holiday on 25.12.2023 to Delhi with his wife and three children (one son – age 5 years; twin daughters – age 3 years). They went by flight (economy class) and the total cost of tickets reimbursed by his employer was 60,000 (45,000 for adults and 15,000 for the three minor children). Compute the amount of LTC exempt if Mr. D chose to pay taxes under old regime.

Solution :  Since the son’s age is more than the twin daughters, Mr. D can avail exemption for all his three children. The restriction of two children is not applicable to multiple births after one child. The holiday being in India and the journey being performed by air (economy class), the entire reimbursement met by the employer is fully exempt in the hands of Mr. D, since he chose to pay taxes under the old regime.

In the above illustration, will there be any difference if among his three children the twins were 5 years old and the son 3 years old? 

Since the twins’ age is more than the son, Mr. D cannot avail for exemption for all his three children. LTC exemption can be availed in respect of only two children. 

Taxable LTC = 15,000 × 1/3 = 5,000. 

LTC exempt would be only 55,000 (i.e. 60,000 – 5,000).

No LTA/LTC exemption would be allowed if the employee does not travel along with the family.

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Ektha Surana

Multitasking between pouring myself coffees and poring over the ever-changing tax laws. Here, I've authored 100+ blogs on income tax and simplified complex income tax topics like the intimidating crypto tax rules, old vs new tax regime debate, changes in debt funds taxation, budget analysis and more. Some combinations I like- tax and content, finance & startups, technology & psychology, fitness & neuroscience. Read more

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Leave Travel Concession or Assistance, section 10(5) & Rule 2B

General Provision

In some cases, the employer may provide leave travel concession or assistance to his employee to go on leave to any place in India either alone or along with his family. The employee is entitled to exemption under section 10(5) in respect of the value of leave travel concession or assistance received by him from his employer.

Family for the leave travel concession includes: Spouse of employee; Children of the employee (minor or major, dependent or independent, married or unmarried); and parents, brothers and sisters of the employee provided they are dependent on him.

No exemption is allowed for the third or subsequent child who is born on or after October 1st 1998. This rule shall not be applicable in the case of multiple birth.

Quantum of Exemption

Exemption shall be least of the following:

A) Actual expenditure incurred on the performance of journey; or

B) Amount determined as per given below;

1)   If journey is performed by air, extent of maximum exemption available is equal to economy fare charged by a National Carrier for the shortest route to the place of destination.

2) If journey is performed by any mode of transport other than air then:

Case 1; If Places of origin of journey and destination are connected by rail then extent of maximum exemption available is First class AC fare charged by the Indian Railway for the shortest route to the place of destination.

Case 2; If Place of origin of journey and destination are not connected by rail then extent of maximum exemption available are as follows:

a) if recognized public transport system exit then First class or deluxe class fare charged by such recognized public transport system for the shortest route to the place of destination.

b) if recognized public transport system does not exit then Amount equivalent to the first class AC fare that would have been charged by the Indian Railways for the shortest route to the place of destination if a railway connection existed between such places.

If Leave Travel Concession is encashed without performing  the journey, the entire amount received by the employee would be taxable. The above exemption is allowed only in respect of travelling expenses. Expenses on boarding, lodging, conveyance from residence to the railway station/ airport/ bus stand and back and other expenses incurred during the journey will not qualify for exemption.

The assessee can claim exemption in respect of any two journeys in a block of 4 years. If the assessee has not availed Leave Travel Concession exemption in a particular block, maximum one journey can be carried forward and such carried forward journey should be under taken 1st year of the next block. Such carried forward journey shall not taken into account for determining the tax exemption of two journeys for the next block.

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Name: Priya Ranjan Pradhan

Qualification: ca in practice, company: n/a, location: khordha, orissa, india, member since: 16 oct 2021 | total posts: 6, my published posts, join taxguru’s network for latest updates on income tax, gst, company law, corporate laws and other related subjects..

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Hi, I have enchashed by LTA and tds is dedcuted on the amount. I have claimed any LTA exemption till now, so can i claim expemtion in CY FY

Hi, Can we claim LTA exemption while filing ITR? I forgot to submit the documents to my HR.

2. If my family travel without myself, (they came to my place for a trip). Can I claim this under LTA?

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