Indian Revenue Service Officer Salary 2026: Pay Scale and Allowances
- 21 Jun 2026UPSC IRS 2027 examination dates officially scheduled
UPSC Prelims 2027 is set for 23 May 2027, Mains exam starts on 20 August 2027, and the official notification releases on 13 January 2027.
An Indian Revenue Service (IRS) officer recruited through the UPSC Civil Services Examination enters service at Pay Level 10 (Junior Time Scale) with an entry basic pay of ₹56,100 per month, yielding an approximate net in-hand monthly salary of ₹95,000 to ₹1,05,000 including DA and HRA. The salary rises across 8 pay grades to reach Pay Level 17 (Apex Scale) with a fixed basic pay of ₹2,25,000 per month for a Principal Chief Commissioner.
| Parameter | Details |
|---|---|
| Entry Basic Pay (IRS Group A) | ₹56,100 / month (Pay Level 10) |
| Entry Monthly In-Hand Salary (IRS) | ₹95,000 – ₹1,05,000 / month |
| Maximum Basic Pay (Apex Level) | ₹2,25,000 / month (Pay Level 17) |
| Recruiting Body & Exam | UPSC Civil Services Examination (CSE) |
| Entry Designation | Assistant Commissioner of Income Tax / Customs |
| Dearness Allowance (DA Rate) | 53% of Basic Pay |
| House Rent Allowance (HRA) | 27% (X-class), 18% (Y-class), 9% (Z-class) |
| Cadre Controlling Ministry | Department of Revenue, Ministry of Finance |
IRS Officer Salary in India
| Designation | Pay Level / Scale Grade | Basic Pay Range (7th CPC) | Government Equivalent Position |
|---|---|---|---|
| Deputy Commissioner of Income Tax (DCIT) | Pay Level 11 (Senior Time Scale) | ₹67,700 | Under Secretary |
| Joint Commissioner of Income Tax (JCIT) | Pay Level 12 (Junior Administrative Grade) | ₹78,800 | Deputy Secretary |
| Additional Commissioner of Income Tax | Pay Level 13 (Selection Grade) | ₹1,23,100 | Director |
| Commissioner of Income Tax (CIT) | Pay Level 14 (Senior Administrative Grade) | ₹1,44,200 | Joint Secretary |
| Principal Commissioner of Income Tax (PCIT) | Pay Level 15 (Higher Administrative Grade) | ₹1,82,200 | Additional Secretary |
| Chief Commissioner of Income Tax (CCIT) | Pay Level 16 (Higher Administrative Grade +) | ₹2,05,400 | Special Secretary |
| Principal Chief Commissioner / CBDT Chairman | Pay Level 17 (Apex Scale) | ₹2,25,000 (Fixed) | Secretary |
Directly recruited IRS officers enter at Pay Level 10 as Assistant Commissioners with a basic pay of ₹56,100 per month. In metro cities like Delhi, an Assistant Commissioner receives an approximate in-hand monthly pay of ₹95,000 to ₹1,05,000.
IRS Officer Salary by Experience
| Designation | Pay Level / Scale Grade | Basic Pay Range (7th CPC) | Government Equivalent Position |
|---|---|---|---|
| Assistant Commissioner of Income Tax (ACIT) | Pay Level 10 (Junior Time Scale) | ₹56,100 | Assistant Secretary |
| Deputy Commissioner of Income Tax (DCIT) | Pay Level 11 (Senior Time Scale) | ₹67,700 | Under Secretary |
| Joint Commissioner of Income Tax (JCIT) | Pay Level 12 (Junior Administrative Grade) | ₹78,800 | Deputy Secretary |
| Additional Commissioner of Income Tax | Pay Level 13 (Selection Grade) | ₹1,23,100 | Director |
| Commissioner of Income Tax (CIT) | Pay Level 14 (Senior Administrative Grade) | ₹1,44,200 | Joint Secretary |
| Principal Commissioner of Income Tax (PCIT) | Pay Level 15 (Higher Administrative Grade) | ₹1,82,200 | Additional Secretary |
| Chief Commissioner of Income Tax (CCIT) | Pay Level 16 (Higher Administrative Grade +) | ₹2,05,400 | Special Secretary |
| Principal Chief Commissioner / CBDT Chairman | Pay Level 17 (Apex Scale) | ₹2,25,000 (Fixed) | Secretary |
Direct IRS recruits start as ACIT at ₹56,100 basic pay, advancing after 4–6 years to DCIT (₹67,700) and after another 5–7 years to JCIT (₹78,800). Further progression after 4–6 years reaches Additional Commissioner (₹1,23,100), leading to senior IRS roles up to ₹2,25,000.
City-Wise Allowances and Benefits for IRS Officers
| City Category | Representative Cities | HRA Percentage | Transport Allowance (TA) Rate |
|---|---|---|---|
| X-Class Cities | Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad | 27% of Basic Pay | ₹7,200 + DA on TA |
| Y-Class Cities | – | 18% of Basic Pay | ₹3,600 + DA on TA |
| Z-Class Cities | – | 9% of Basic Pay | ₹3,600 + DA on TA |
Officers also receive Children Education Allowance of ₹2,250 per month per child for up to two children, CGHS medical coverage, government quarters, LTC every 4 years, and mobile call reimbursements.
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IRS Training Period and Induction Academy Details
Newly selected candidate trainees undergo an extensive multi-phase instructional program before full operational posting. The core milestones include:
- LBSNAA Foundation Course: Trainees complete a 15-week (3-month) common Foundation Course at the Lal Bahadur Shastri National Academy of Administration in Mussoorie.
- Specialized Academy Induction: IRS (Income Tax) officer trainees proceed to the National Academy of Direct Taxes (NADT) in Nagpur, Maharashtra for 15 to 16 months of specialized professional training. IRS (Customs & Indirect Taxes) trainees complete their professional training at NACIN in Faridabad.
- Field Attachments and Exposure: Professional training incorporates an 8-week On-The-Job Training, a nationwide study tour (Bharat Darshan), a 2-week Financial Attachment, and a 1-to-2 week international attachment studying foreign tax jurisdictions.
- Academic Qualification: Upon successfully passing training at NADT Nagpur, IRS (IT) officer trainees earn an advanced Master’s degree in Business Law and Taxation awarded by NALSAR University of Law, Hyderabad.
How to Start Your IRS Officer Journey: Step by Step
- Check Eligibility Criteria: Ensure candidate holds a Bachelor’s degree in any discipline from a recognized central, state, or deemed university, or through distance/open education, and is aged between 21 and 32 years (with age relaxations for reserved categories).
- Register for UPSC Civil Services Examination: Apply online at upsc.gov.in or upsconline.nic.in during the application window and pay the ₹100 registration fee (exempted for females and SC/ST candidates).
- Qualify UPSC Preliminary Examination: Pass the multiple-choice preliminary examination covering current affairs, Indian history, and politics to qualify for the Mains.
- Clear UPSC Mains Written Examination: Clear the descriptive main written examination after passing the preliminary phase.
- Clear Personality Test / UPSC Interview: Participate in the final interview round evaluating personality, mental ability, stress handling, and leadership skills.
- Undergo 15-Week Foundation Course at LBSNAA: Attend the 15-week Foundation Course at Lal Bahadur Shastri National Academy of Administration in Mussoorie.
- Complete Professional Training at NADT or NACIN: Complete 15 to 16 months of specialized induction training at NADT in Nagpur for Income Tax or NACEN / NACIN in Faridabad for Customs and Indirect Taxes.
| What to do | Where | Link |
|---|---|---|
| exam registration | UPSC Official Application Portal | upsc.gov.in |
Candidates who successfully complete all selection stages and professional training are appointed as Assistant Commissioners in the Indian Revenue Service. Direct recruits enter at Pay Level 10 with a basic pay of ₹56,100 per month.
FAQs
What is the monthly starting salary of an IRS officer in India?
An IRS officer starting as an Assistant Commissioner at Pay Level 10 receives a basic pay of ₹56,100 per month. With DA (53%), HRA (27% in metro cities), and Transport Allowance, the net monthly in-hand salary ranges between ₹95,000 and ₹1,05,000.
What is the salary difference between an IRS Officer and an Income Tax Officer (ITO)?
An IRS officer is a Group A civil servant recruited via UPSC CSE starting at Level 10 (basic ₹56,100). An ITO is a Group B Gazetted officer recruited via SSC CGL or departmental promotion at Level 8 (basic ₹47,600).
What is the highest salary an IRS officer can earn?
The maximum basic salary for an IRS officer reaches ₹2,25,000 per month at Pay Level 17 (Apex Scale) when serving as Principal Chief Commissioner of Income Tax or CBDT Chairperson.
Do IRS officers get government official accommodation and allowances?
Yes, IRS officers receive government housing quarters or HRA (up to 27% of basic pay), Dearness Allowance, Transport Allowance, CGHS medical coverage, Leave Travel Concession (LTC) every 4 years, and official call reimbursements.
Where are IRS officer trainees trained after clearing UPSC?
After a 15-week Foundation Course at LBSNAA Mussoorie, IRS (IT) trainees undergo 15–16 months of training at NADT Nagpur, while IRS (Customs & Indirect Taxes) trainees train at NACIN Faridabad.
What qualification is required to apply for the IRS exam?
Candidates must hold a Bachelor’s degree in any stream from a recognized university. Candidates aged 21 to 32 years can apply through the annual UPSC Civil Services Examination.
