DA arrears calculator 2026: DA arrears = (new DA% − old DA%) × basic pay × months paid at the old rate.
For January 2026 (58% → 60%) that is 2% of basic for each month paid at 58%. July 2026 DA is now 63%: arrears are 3% of basic for July to October 2026 (4 months). Confirmed
Current DA/DR 63% from 1 July 2026 (Union Cabinet, 28.10.2026; DoE OM awaited). Previous: 60% from 1 January 2026, DoE OM 1/1(i)/2026-E.II(B) dated 22.04.2026 Confirmed · Updated 28 October 2026
DA and DA arrears calculator (DR for pensioners too)
Current DA/DR: 63% from 1 July 2026 Confirmed (approved by the Union Cabinet on 28 October 2026; DoE OM awaited). Before that: 60% from 1 January 2026.
Arrears = monthly increase × months paid at the old rate (from the “due from” month up to the month before the first payment at the new rate). DA is rounded to the nearest rupee (50 paise and above goes up), as DA orders say. If your basic changed during the arrears months (for example a July increment), work out each part separately. Results are estimates; your pay slip or DDO has the final figure.
CPI-IW 2026 and how DA is worked out
| Month | All-India CPI-IW (2016=100) | × 2.88 (2001 base) |
|---|---|---|
| January 2026 | 148.6 | 427.97 |
| February 2026 | 148.5 | 427.68 |
| March 2026 | 149.1 | 429.41 |
| April 2026 | 149.9 | 431.71 |
| May 2026 | 150.8 | 434.30 |
| June 2026 | 151.9 | 437.47 |
| July 2026 | 153.2 | 441.22 |
| August 2026 | 154.4 | 444.67 |
| September 2026 | Due on 30 October 2026 (Labour Bureau release calendar) Pending | |
Source: monthly CPI-IW press releases of the Labour Bureau (latest: August 2026, dated 30.09.2026). Confirmed
DA % = (12-month average CPI-IW × 2.88 − 261.42) ÷ 261.42 × 100, decimals dropped.
- 2.88 is the Labour Bureau linking factor from base 2016 to base 2001 (PIB, 2020). Confirmed
- 261.42 is the 2015 average CPI-IW (2001 base) that the 7th CPC pay matrix was built on. The 7th CPC kept the existing DA method (para 8.17.37, accepted by the Government), and DA orders refer to “the accepted formula” without printing it. Our calculation
- Check: January–December 2025 average 145.54 × 2.88 = 419.16 → 60.34% → 60%, the official rate from 1 January 2026.
- July 2026: July 2025–June 2026 average 148.65 × 2.88 = 428.11 → 63.76% → 63%, approved by the Union Cabinet on 28 October 2026 Confirmed
- January 2027 uses January–December 2026. With 8 of 12 months in, the latest 12-month average (September 2025–August 2026) is 149.82 → 65.05%. This is a running figure, not a forecast. Estimate
DA calculator FAQs
How do I calculate my DA arrears?
Take the DA rise in percent, multiply it by your basic pay, then multiply by the number of months you were paid at the old rate. For basic pay ₹35,400 and a 2% rise for January–March 2026: ₹708 × 3 = ₹2,124.
Is DA from July 2026 confirmed?
Yes. The Union Cabinet approved 63% DA/DR from 1 July 2026 on 28 October 2026 (up from 60%). The DoE office memorandum is awaited. The “Jul 2026” button fills in 60% → 63% from July 2026, assuming it is first paid with the November 2026 salary.
How do pensioners use this?
Choose “Pensioner (DR)” and enter your basic pension or family pension before any commutation cut. Dearness Relief is paid at the same rate as DA, so the same arrears method applies.
Does DA arrears include Transport Allowance?
Yes. Transport Allowance carries DA at the same rate, so the DA on TA also goes up and has arrears. Enter your TA amount (without DA) to include it. HRA does not change with DA.
Last updated: 28 October 2026
On this page
- DA arrears 2026 at a glance
- How to calculate DA arrears: formula
- DA arrears for January 2026: worked example
- DA arrears calculator table by pay level (January 2026, 2%)
- July 2026 DA arrears: DA is now 63%
- How to calculate DR arrears for pensioners
- What else changes with DA arrears?
- Is DA arrears taxable? Form 39 and Form 10E
- Common mistakes in DA arrears calculation
- Are DA arrears and 8th Pay Commission arrears the same?
- DA arrears FAQs
DA arrears 2026 at a glance
| Item | Details |
|---|---|
| Previous DA increase | 58% → 60% from 1 January 2026 Confirmed |
| Order | DoE OM 1/1(i)/2026-E.II(B), 22.04.2026; Cabinet PIB, 18.04.2026 |
| Arrears for | Months paid at 58% after 1 Jan 2026 (usually January–March 2026) |
| Arrears per month | 2% of basic pay (DR: 2% of basic pension) |
| July 2026 DA | 60% → 63% from 1 July 2026 (Cabinet 28 October 2026; DoE OM awaited) Confirmed |
| Tax | Taxable as salary. Relief for arrears: Form 39 (new Act) or Form 10E (old Act) — see below |
How to calculate DA arrears: formula
DA arrears = (New DA% − Old DA%) × Basic pay × Number of months at the old rate
- Take your basic pay (level pay) from the pay slip for each month. Do not use gross pay.
- Find the difference in DA: 60% − 58% = 2 points for January 2026.
- Count the months already paid at the old rate.
- Multiply. If basic pay changed in between (increment or promotion), do each month separately and add up.
DA arrears for January 2026: worked example
| Step | Working |
|---|---|
| Basic pay | ₹50,000 (same all three months) |
| DA difference | 60% − 58% = 2% |
| Arrears per month | 2% × ₹50,000 = ₹1,000 |
| Months at 58% | January, February, March 2026 = 3 |
| Total arrears | ₹1,000 × 3 = ₹3,000 Estimate |
If your April 2026 salary was also paid at 58%, the period is four months and arrears are ₹4,000. Count the months actually paid at the old rate. Your pay slip or DDO will confirm it.
DA arrears calculator table by pay level (January 2026, 2%)
| Pay level | Entry basic | Arrears per month | For 3 months (Jan–Mar) | For 4 months (Jan–Apr) |
|---|---|---|---|---|
| Level 1 | ₹18,000 | ₹360 | ₹1,080 | ₹1,440 |
| Level 2 | ₹19,900 | ₹398 | ₹1,194 | ₹1,592 |
| Level 3 | ₹21,700 | ₹434 | ₹1,302 | ₹1,736 |
| Level 4 | ₹25,500 | ₹510 | ₹1,530 | ₹2,040 |
| Level 5 | ₹29,200 | ₹584 | ₹1,752 | ₹2,336 |
| Level 6 | ₹35,400 | ₹708 | ₹2,124 | ₹2,832 |
| Level 7 | ₹44,900 | ₹898 | ₹2,694 | ₹3,592 |
| Level 8 | ₹47,600 | ₹952 | ₹2,856 | ₹3,808 |
| Level 9 | ₹53,100 | ₹1,062 | ₹3,186 | ₹4,248 |
| Level 10 | ₹56,100 | ₹1,122 | ₹3,366 | ₹4,488 |
Not at entry pay? Use your own basic: arrears per month = basic × 0.02. Full salary with DA: 7th CPC salary calculator.
July 2026 DA arrears: DA is now 63%
Approved. DA rose from 60% to 63% from 1 July 2026 (Cabinet, 28 October 2026; DoE OM awaited). Arrears for July to October 2026 (4 months) come with the November 2026 salary (expected; DoE OM awaited). Details: DA hike July 2026.
| Pay level | Entry basic | Extra per month (3%) | Arrears Jul–Oct (4 months) |
|---|---|---|---|
| Level 1 | ₹18,000 | ₹540 | ₹2,160 |
| Level 2 | ₹19,900 | ₹597 | ₹2,388 |
| Level 3 | ₹21,700 | ₹651 | ₹2,604 |
| Level 4 | ₹25,500 | ₹765 | ₹3,060 |
| Level 5 | ₹29,200 | ₹876 | ₹3,504 |
| Level 6 | ₹35,400 | ₹1,062 | ₹4,248 |
| Level 7 | ₹44,900 | ₹1,347 | ₹5,388 |
| Level 8 | ₹47,600 | ₹1,428 | ₹5,712 |
| Level 9 | ₹53,100 | ₹1,593 | ₹6,372 |
| Level 10 | ₹56,100 | ₹1,683 | ₹6,732 |
How to calculate DR arrears for pensioners
Pensioners and family pensioners get Dearness Relief at the same rate as DA: 63% from 1 July 2026 (PIB, 28.10.2026), up from 60% from 1 January 2026 (PIB, 18.04.2026). Confirmed Use basic pension in the same formula.
| Basic pension | DR arrears per month (2%) | Jan–Mar 2026 (3 months) | July 2026: DR +3% (per month) |
|---|---|---|---|
| ₹9,000 | ₹180 | ₹540 | ₹270 |
| ₹15,000 | ₹300 | ₹900 | ₹450 |
| ₹25,000 | ₹500 | ₹1,500 | ₹750 |
| ₹50,000 | ₹1,000 | ₹3,000 | ₹1,500 |
Work out your total pension with DR on the pension calculator.
What else changes with DA arrears?
- DA on Transport Allowance: TA carries DA at the same rate, so the TA part gets arrears too.
- NPS / UPS: your 10% contribution is on basic + DA, so it is also cut from DA arrears.
- HRA does not change. HRA is a percentage of basic pay, not of DA.
Is DA arrears taxable? Form 39 and Form 10E
Yes. DA arrears are taxable salary in the year you receive them.
If arrears for an earlier year push you into a higher slab, you can claim relief. From tax year 2026-27 this is under section 157(1) of the Income-tax Act, 2025, using Form 39 (CBDT guidance note). Confirmed
For AY 2026-27 (income of 2025-26), relief is still under section 89 of the old Act with Form 10E (Income Tax Department). Confirmed File the form before your return. Check your case with a tax adviser.
Common mistakes in DA arrears calculation
- Using gross salary. DA is a percentage of basic pay only.
- Applying the full new rate. Arrears are the difference (2 points for January 2026), not 60% of basic.
- Wrong month count. Count only months already paid at the old rate.
- Treating projections as orders. July 2026 figures online are estimates until DoE issues an OM.
Are DA arrears and 8th Pay Commission arrears the same?
No. DA arrears come every six months under the 7th CPC. Pay commission arrears would come only after the 8th CPC reports and the Cabinet decides. No fitment factor or date of effect is fixed. See the 8th Pay Commission latest news and how 8th CPC arrears may be worked out.
All DA rates since 2016: DA/DR history under the 7th CPC.
DA arrears FAQs
How do I calculate DA arrears?
Multiply the DA increase (in percentage points) by your basic pay, then by the number of months paid at the old rate. For January 2026: 2% × basic × months paid at 58%.
How much are the January 2026 DA arrears?
2% of basic pay for each month paid at 58%. On ₹50,000 basic for three months that is ₹3,000. At Level 1 entry pay (₹18,000) it is ₹1,080.
Has DA from July 2026 been announced?
Yes. The Cabinet approved 63% DA/DR from 1 July 2026 on 28 October 2026, up from 60%.
How much will July 2026 DA arrears be?
3% of basic pay for each month paid at 60% (July to October 2026, 4 months). Level 1 (₹18,000): ₹540 a month.
Do pensioners get DR arrears?
Yes. DR went from 58% to 60% from 1 January 2026 (arrears 2% of basic pension a month paid at the old rate) and from 60% to 63% from 1 July 2026 (arrears 3% a month paid at 60%).
Is tax relief available on DA arrears?
Yes, if arrears push you into a higher slab. From tax year 2026-27 file Form 39 (section 157, Income-tax Act 2025). For AY 2026-27 use Form 10E under section 89.
Official sources: PIB, 18 Apr 2026 · DoE OM 1/1(i)/2026-E.II(B), 22 Apr 2026 · PIB, 1 Oct 2025 · DoE OM 1/4(i)/2025-E.II(B), 6 Oct 2025 · CCS (Revised Pay) Rules, 2016 · Income Tax Department: Form 10E / Form 39 · DoPPW
Labels: Confirmed official order or release, linked · Estimate our calculation, not a government figure · Reported media or union report · Demand staff-side demand · Pending awaited
8thpaycalculator.in is an independent website, not a Government site. Check figures with your DDO, PAO or pension disbursing authority. Found an error? Report it. How we check facts: Editorial Policy. Updated 28 October 2026 by the 8thpaycalculator.in editorial team.
