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Gratuity at a glance.

Official 15/26 formula under the Payment of Gratuity Act. Tax-free up to ₹20 lakh. Eligibility, rounding rules and monthly equivalent included.

Gratuity is a lump sum your employer pays for long service, calculated as (last basic + DA) × 15 × years ÷ 26 under the Payment of Gratuity Act. You're eligible after 5 continuous years, and gratuity is tax-free up to ₹20 lakh. Enter your salary and tenure above for your exact amount. Planning your take-home too? Use the CTC calculator →
INPUTS
Last year rounds up if > 6 months
GRATUITY AMOUNT
₹2,01,923
ELIGIBLEYears counted: 7
TAX BREAKDOWN
Tax-free portion (cap ₹20L)₹2,01,923
Taxable portion₹0
Monthly equivalent₹2,404
Formula used: (Basic + DA) × 15 × 7 ÷ 26 = ₹2,01,923

How gratuity is calculated in India

Under the Payment of Gratuity Act 1972, gratuity = (Basic + DA) × 15 × years of service ÷ 26 for employees of covered establishments. Non-covered employers use a 30-day month divisor instead of 26. You become eligible after completing 5 continuous years of service (the 4 years 240 days rule applies in special cases — use the “months in last year” field to handle rounding).

The first ₹20,00,000 of gratuity is fully tax-exempt under Section 10(10). Any amount above is taxable at your slab rate.

Frequently asked questions

How is gratuity calculated in India?
For establishments covered by the Payment of Gratuity Act, gratuity = (last drawn basic + DA) × 15 × completed years of service ÷ 26.
Is gratuity tax-free?
Yes, gratuity is tax-free up to ₹20 lakh under Section 10(10). Any amount above ₹20 lakh is taxed at your income slab.
When am I eligible for gratuity?
You become eligible after 5 continuous years of service with the same employer, with limited exceptions for death or disability.

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Gratuity Calculator India 2026 — Official 15/26 Formula | ClearRound