CTC Breakup

Break down your CTC into basic, HRA, allowances, PF, gratuity, and other components. Understand your salary structure and optimise tax-efficiency.

CTC Breakup Calculator

Break down your CTC into all salary components

Annual CTC Rs 12,00,000
Rs
Basic % of CTC 40%
%
HRA % of basic 50%
%
LTA (annual) Rs 30,000
Rs
Include employer PF in CTC Yes
Monthly basic
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per month
Monthly HRA
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per month
Special allowance
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per month
Basic salary---
HRA---
LTA---
Employer PF---
Gratuity provision---
Special allowance (balance)---
Total CTC---

Breakup is indicative. Actual salary structure depends on employer policy and HR template.

Annual CTC component breakdown
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ThriftRupee Insight

A well-structured salary minimises tax legally. Key optimisations: HRA exemption (up to 50% of basic in metros, 40% in non-metros) can save Rs 1-3 lakh in tax. LTA (Leave Travel Allowance) -- twice in a 4-year block -- is tax-free for actual travel. Meal allowance Rs 2,200/month is tax-free. Phone/internet reimbursement up to Rs 1,200/month. Requesting a Flexible Benefit Plan (FBP) from HR lets you allocate these components annually.

CTC Breakup Calculator India 2026

Break your annual CTC into basic, HRA, LTA, employer PF, gratuity, and special allowance components. Understand your salary structure and identify tax optimisation opportunities.

Frequently asked questions

What is the ideal salary structure in India?▼
Ideal structure for tax efficiency: Basic = 40-50% of CTC. HRA = 40-50% of basic (claim exemption if paying rent). Special allowance = 20-30%. LTA = 5-10%. Employer PF = 12% of basic (included in CTC). Gratuity provision = 4.81% of basic. Food allowance, phone reimbursement, fuel allowance for managers. Avoid taking everything as basic -- it increases PF liability and tax with no benefit.
What components are tax-free in salary?▼
Tax-free salary components: HRA (with rent receipts, up to 50% of basic). LTA (actual travel cost, twice in 4 years). Standard deduction Rs 75,000 (new regime) / Rs 50,000 (old regime). Meal allowance Rs 26,400/year. Phone/internet reimbursement (actual with bills). Employer NPS contribution up to 10% of basic (80CCD(2)). Uniform allowance (for uniforms). Children education allowance Rs 300/child/month.
How is gratuity included in CTC?▼
Employers provision 4.81% of basic salary per year for gratuity (= 15/26 x monthly basic). This is included in CTC but you only receive it after 5 years of service. So your actual annual cash income = CTC - employer PF - gratuity provision. For a Rs 12 lakh CTC with Rs 4 lakh basic, gratuity provision = Rs 19,240/year, employer PF = Rs 48,000/year -- reducing real annual take-home by Rs 67,240.

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