DA Arrears Calculator 2026
For the 60% (1 Jan 2026) → 63% (1 Jul 2026) revision · data as of 8 October 2026
Arithmetic confirmed Order pending The 63% figure is arithmetically final — the All India CPI-IW average for January–June 2026 closed at 151.9, giving 63.75%, which is truncated to 63%. Only the formal Government order remains outstanding.
Calculate your DA arrears
Pick your pay level or enter basic pay manually. Defaults are set for the 1 July 2026 revision (60% → 63%). Rate data correct as of 8 October 2026.
DA arrears for the July 2026 revision, level by level
The July 2026 revision takes DA from 60% to 63% with effect from 1 July 2026. Because the Government usually issues the order two to three months after the effective date, three months of arrears (July, August and September) are typically payable. The table below uses 7th CPC entry basic pay for each level.
| Pay Level | Basic Pay | Old DA @ 60% | New DA @ 63% | Monthly Gain | 3-Month Arrears |
|---|---|---|---|---|---|
| Level 1 | ₹18,000 | ₹10,800 | ₹11,340 | ₹540 | ₹1,620 |
| Level 2 | ₹19,900 | ₹11,940 | ₹12,537 | ₹597 | ₹1,791 |
| Level 3 | ₹21,700 | ₹13,020 | ₹13,671 | ₹651 | ₹1,953 |
| Level 4 | ₹25,500 | ₹15,300 | ₹16,065 | ₹765 | ₹2,295 |
| Level 5 | ₹29,200 | ₹17,520 | ₹18,396 | ₹876 | ₹2,628 |
| Level 6 | ₹35,400 | ₹21,240 | ₹22,302 | ₹1,062 | ₹3,186 |
| Level 7 | ₹44,900 | ₹26,940 | ₹28,287 | ₹1,347 | ₹4,041 |
| Level 8 | ₹47,600 | ₹28,560 | ₹29,988 | ₹1,428 | ₹4,284 |
| Level 9 | ₹53,100 | ₹31,860 | ₹33,453 | ₹1,593 | ₹4,779 |
| Level 10 | ₹56,100 | ₹33,660 | ₹35,343 | ₹1,683 | ₹5,049 |
| Level 11 | ₹67,700 | ₹40,620 | ₹42,651 | ₹2,031 | ₹6,093 |
| Level 12 | ₹78,800 | ₹47,280 | ₹49,644 | ₹2,364 | ₹7,092 |
| Level 13 | ₹1,23,100 | ₹73,860 | ₹77,553 | ₹3,693 | ₹11,079 |
| Level 14 | ₹1,44,200 | ₹86,520 | ₹90,846 | ₹4,326 | ₹12,978 |
| Level 15 | ₹1,82,200 | ₹1,09,320 | ₹1,14,786 | ₹5,466 | ₹16,398 |
| Level 16 | ₹2,05,400 | ₹1,23,240 | ₹1,29,402 | ₹6,162 | ₹18,486 |
| Level 17 | ₹2,25,000 | ₹1,35,000 | ₹1,41,750 | ₹6,750 | ₹20,250 |
| Level 18 | ₹2,50,000 | ₹1,50,000 | ₹1,57,500 | ₹7,500 | ₹22,500 |
How DA arrears are calculated
Three steps, and the formula genuinely is that simple:
- Find the percentage-point difference. New DA% minus old DA%. For July 2026 that is 63 minus 60, or 3 percentage points.
- Multiply by basic pay. Basic Pay × 3% gives the monthly gain. For ₹56,100 basic that is ₹1,683.
- Multiply by the arrears months. Three months of arrears gives ₹5,049 for ₹56,100 basic.
Monthly gain = ₹56,100 × (63% − 60%) ÷ 100 = ₹1,683
Arrears for July, August and September = ₹1,683 × 3 = ₹5,049
Why your arrears may not match this figure
The calculator assumes your basic pay stayed flat. In practice, four things routinely change the number:
- Annual increment. If your basic pay rose during the arrears window, the DA gain is recomputed on the higher figure for later months.
- Promotion or MACP. A change of pay level part-way through produces two different monthly gains, not one.
- Joining service or retirement mid-period. You are only eligible for months of service during the period.
- Leave without pay. Months on LWP generally do not accrue arrears.
Do pensioners get arrears too?
Yes. Pensioners drawing from the Consolidated Fund of India receive Dearness Relief (DR) at exactly the same rate, on the same dates, as serving employees receive DA. The arithmetic is identical — the percentage change is applied to your basic pension or family pension rather than your basic pay. Roughly 68.27 lakh pensioners are covered alongside about 50.46 lakh serving employees by the January 2026 revision, so pensioners should use the same calculator with their basic pension as the input.
Is DA arrears taxable?
Yes. Arrears of DA are taxable as salary income in the year you receive them. Because the arrears may relate to more than one year, you can claim relief under Section 89(1) of the Income Tax Act to compute the tax as though the arrears had been received in the years they actually relate to. Most salaried employees with three months of arrears are below the threshold for this relief to change anything, but it is worth checking if your arrears are large.
When are arrears credited?
There is no application process and no form to submit. Arrears are credited automatically with the first salary or pension disbursed after the Government order is issued — usually the month the order appears, or the following one. The amount appears under a separate arrears head on your salary or pension slip. If the order is issued in October 2026, expect the arrears component in your October or November salary.
Frequently asked questions
How are DA arrears calculated?
DA arrears are calculated as Basic Pay × (New DA% − Old DA%) ÷ 100, multiplied by the number of eligible arrears months. For a basic pay of ₹56,100 revised from 60% to 63% over three months: ₹56,100 × 3% = ₹1,683 per month, and ₹1,683 × 3 = ₹5,049 total arrears.
What are the DA arrears for the July 2026 revision?
The July 2026 revision moves DA from 60% to 63%, a 3 percentage point increase, effective retrospectively from 1 July 2026. Arrears are normally payable for three months — July, August and September 2026. For a basic pay of ₹35,400 the monthly gain is ₹1,062 and three-month arrears are ₹3,186. For ₹56,100 the monthly gain is ₹1,683 and arrears are ₹5,049. Actual payment depends on when the Government order is issued.
Do pensioners get DA arrears too?
Yes. Pensioners drawing from the Consolidated Fund of India receive Dearness Relief (DR) at exactly the same rate and on the same dates as serving employees receive DA. DR arrears are calculated identically, applying the percentage change to the basic pension or family pension rather than basic pay.
Is the DA arrears amount taxable?
Yes. Arrears of DA are taxable as salary income in the year of receipt. Because arrears may span more than one year, you can claim relief under Section 89(1) of the Income Tax Act to compute the tax on the arrears as if they had been received in the years to which they relate.
When will DA arrears be credited?
DA arrears are credited along with the first salary or pension disbursed after the Government order is issued. There is no separate application process and no form to submit. The arrears amount is reflected in your salary or pension slip, usually under an arrears head.
Why do my actual arrears differ from the calculator?
The calculator assumes your basic pay stayed constant across the arrears period. Your actual figure will differ if you received an annual increment or promotion, were granted MACP, joined government service part-way through the period, retired, or were on leave without pay for part of it. DA arrears are recomputed month by month on the basic pay actually drawn in each month.