Payment of Gratuity Act 1972 · Section 10(10)

Gratuity Calculator

Calculate your exact gratuity amount and Section 10(10) tax exemption for government, private (covered) and private (non-covered) employees.

Employee Details
Government Employee
Central / State Govt, PSU, Defence
Private — Covered under Act
Company with 10+ employees · Formula: 15/26
Private — Not Covered under Act
Company with <10 employees · Formula: 15/30
Last drawn Basic Salary + Dearness Allowance per month
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Completed years of continuous service
#
Months are rounded up to next year if ≥ 6 months
5-year minimum service applies except for death/disability
If employer paid a different amount, enter here. Otherwise formula is used.
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Enter your service & salary details

Gratuity amount with Section 10(10) tax exemption will appear here

Frequently Asked Questions
What is the gratuity formula?
For employees covered under the Payment of Gratuity Act: Gratuity = (Last drawn Basic+DA × 15 × Years of service) ÷ 26. For non-covered employees: (Last drawn salary × 15 × Years) ÷ 30. Government employees may receive gratuity at different rates as per service rules.
What is the minimum service required for gratuity?
An employee must complete a minimum of 5 years of continuous service to be eligible for gratuity. However, this condition is waived in case of death or permanent disability — gratuity is payable regardless of years served.
What is the maximum gratuity exemption under Section 10(10)?
The maximum gratuity exemption under Section 10(10) is ₹20,00,000 (₹20 lakhs). This limit was last revised in 2018. Any gratuity above ₹20 lakhs is taxable at your applicable income tax slab rate.
Is gratuity fully tax-free for government employees?
Yes. Gratuity received by Central or State Government employees, employees of local authorities, and defence personnel is fully exempt from income tax under Section 10(10)(i) — with no upper limit.
How are months rounded in gratuity calculation?
For employees covered under the Payment of Gratuity Act, if the remaining months after completed years are 6 or more, they are rounded up to the next full year. For example, 7 years and 7 months = 8 years for gratuity calculation.
Is gratuity available under New Tax Regime?
Yes. Section 10(10) gratuity exemption is available under both the New and Old Tax Regime. It is not an "exemption to be foregone" like HRA — it is a specific statutory exemption applicable under both regimes.