How are DA arrears calculated?

Arrears = (new DA % − old DA %) × basic pay, plus the same increase on Transport Allowance, for each month from the revision's effective date until the new rate reaches your salary. Each monthly DA figure is rounded to the rupee (50 paise and above round up), as the DA orders specify.

Is NPS deducted from DA arrears?

Your pension contribution is calculated on basic pay plus DA, so the NPS or UPS employee share (10%) also applies to the DA part of the arrears. The calculator shows it separately.

Is income tax charged on DA arrears?

Yes — arrears are taxable in the year you receive them. This calculator shows arrears before income tax.

Has the next DA hike been announced?

The latest official rate is 60% from 2026-01-01 (No. 1/1(i)/2026-E.II(B) dated 22 April 2026, Department of Expenditure). DA is revised for January and July each year; until the Department of Expenditure issues the next order, any new rate you enter is your own assumption.

Dearness Allowance

DA arrears calculator

Pick your Level and basic pay, enter the new DA rate and the months of arrears. Current official DA: 60% from 2026-01-01.

Last verified 26 September 2026

Pay LevelYour basic payDA before the revision (%)Current official rate is 60% (from 2026-01-01).New DA rate (%)Not announced yet? Try a hike ofMonths of arrearsFrom the revision's effective date (1 January or 1 July) until the month before the new rate reaches your salary. Example: a July revision first paid with October salary = July, August, September = 3 months.Pension scheme

I get Transport Allowance (DA is paid on it too)Posted in one of the 19 higher-TA cities

Worked example: the last DA revision

DA went from 58% to 60% with effect from 2026-01-01. For a Level 6 employee on ₹35,400 basic pay (NPS, Transport Allowance outside the higher-TA cities), each month brings ₹708 more DA on basic and ₹36 more DA on TA. Over 3 months of arrears that is ₹2,232, of which ₹212 goes to NPS — ₹2,020 before tax. The number of months depends on when the order reached your office; 3 is an illustration.

Frequently asked questions

How are DA arrears calculated?: Arrears = (new DA % − old DA %) × basic pay, plus the same increase on Transport Allowance, for each month from the revision's effective date until the new rate reaches your salary. Each monthly DA figure is rounded to the rupee (50 paise and above round up), as the DA orders specify.
Is NPS deducted from DA arrears?: Your pension contribution is calculated on basic pay plus DA, so the NPS or UPS employee share (10%) also applies to the DA part of the arrears. The calculator shows it separately.
Is income tax charged on DA arrears?: Yes — arrears are taxable in the year you receive them. This calculator shows arrears before income tax.
Has the next DA hike been announced?: The latest official rate is 60% from 2026-01-01 (No. 1/1(i)/2026-E.II(B) dated 22 April 2026, Department of Expenditure). DA is revised for January and July each year; until the Department of Expenditure issues the next order, any new rate you enter is your own assumption.