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IRS Salary 2026: Salary per Month of IRS (Income Tax) and IRS (Customs)

What IRS officers are paid each month, grade by grade, in both the Income Tax and the Customs and Indirect Taxes branches: basic pay from the CSE Rules 2026 plus dearness allowance.

Updated 6 min read 10 official sources

IRS basic pay per month

Starting basic pay
₹56,100Level 10, Assistant Commissioner
Dearness allowance
60%of basic pay, from 1 Jan 2026
Chief Commissioner
₹2,05,400Level 16, first cell
Principal Chief Commissioner
₹2,25,000Level 17, fixed

CSE Rules 2026, Appendix II, and the DA increase announced on 18 April 2026.

On this page5 sections
  1. IRS (Income Tax) salary per month
  2. IRS (Customs and Indirect Taxes) salary per month
  3. IRS pay scale and the old grade pay
  4. How IRS pay compares with the IAS
  5. IRS salary and the 8th Pay Commission

An IRS officer's basic pay runs from ₹56,100 a month on joining, at Level 10 of the pay matrix, to a fixed ₹2,25,000 for a Principal Chief Commissioner, at Level 17. IRS stands for Indian Revenue Service, which has two branches, both Group A services filled through the Civil Services Examination: the IRS (Income Tax), under the Central Board of Direct Taxes, and the IRS (Customs and Indirect Taxes), under the Central Board of Indirect Taxes and Customs. Both start at Level 10, the same as the IAS and the IPS. With dearness allowance at 60% of basic pay from 1 January 2026, a new IRS officer's basic pay plus DA is ₹89,760 a month.

The tables below give every grade of both branches with its pay level and basic pay range, as the Civil Services Examination Rules, 2026 print them in Appendix II, and basic pay plus DA at the first cell of each level, the lowest an officer in that grade is paid. Increments, and pay fixed on promotion, usually put an officer higher.

IRS (Income Tax) salary per month

An officer joins as Assistant Commissioner (or Assistant Director) of Income-tax at Level 10. The top grade is Principal Chief Commissioner (or Principal Director General) of Income-tax, at Level 17.

IRS (IT) salary per month, grade by grade

Basic pay and dearness allowance at 60% of basic pay, from 1 January 2026

Indian Revenue Service (Income Tax): pay level, basic pay range and basic pay plus dearness allowance for each grade.
GradeBasic pay a monthBasic + DA a monthat the level's first cell
Assistant Commissioner / Assistant Director of Income-taxLevel 10 ₹56,100 to ₹1,77,500 ₹89,760
Deputy Commissioner / Deputy Director of Income-taxLevel 11 ₹67,700 to ₹2,08,700 ₹1,08,320
Joint Commissioner / Joint Director of Income-taxLevel 12 ₹78,800 to ₹2,09,200 ₹1,26,080
Additional Commissioner / Additional Director of Income-taxLevel 13 ₹1,23,100 to ₹2,15,900 ₹1,96,960
Commissioner / Director of Income-taxLevel 14 ₹1,44,200 to ₹2,18,200 ₹2,30,720
Principal Commissioner / Principal Director of Income-taxLevel 15 ₹1,82,200 to ₹2,24,100 ₹2,91,520
Chief Commissioner / Director General of Income-taxLevel 16 ₹2,05,400 to ₹2,24,400 ₹3,28,640
Principal Chief Commissioner / Principal Director General of Income-taxLevel 17 ₹2,25,000 (fixed) ₹3,60,000

Basic pay: DoPT: Civil Services Examination Rules 2026, Appendix II (Gazette of India, 4 February 2026). DA: 60% of basic pay from 1 January 2026 for Central Government employees (PIB (Ministry of Finance), 18 April 2026: Cabinet approves additional instalment of Dearness Allowance to Central Government employees and Dearness Relief to pensioners w.e.f. 01.01.2026). The last column is the first, lowest cell of each level plus DA; increments, and pay fixed on promotion, usually put an officer higher. It leaves out house rent allowance or government housing, other allowances, and income tax and other deductions.

IRS (Customs and Indirect Taxes) salary per month

An officer joins as Assistant Commissioner at Level 10. The top grade is Principal Chief Commissioner or Principal Director General, at Level 17.

IRS (C&IT) salary per month, grade by grade

Basic pay and dearness allowance at 60% of basic pay, from 1 January 2026

Indian Revenue Service (Customs and Indirect Taxes): pay level, basic pay range and basic pay plus dearness allowance for each grade.
GradeBasic pay a monthBasic + DA a monthat the level's first cell
Assistant CommissionerLevel 10 ₹56,100 to ₹1,77,500 ₹89,760
Deputy CommissionerLevel 11 ₹67,700 to ₹2,08,700 ₹1,08,320
Joint CommissionerLevel 12 ₹78,800 to ₹2,09,200 ₹1,26,080
Additional CommissionerLevel 13 ₹1,23,100 to ₹2,15,900 ₹1,96,960
CommissionerLevel 14 ₹1,44,200 to ₹2,18,200 ₹2,30,720
Principal CommissionerLevel 15 ₹1,82,200 to ₹2,24,100 ₹2,91,520
Chief Commissioner / Director GeneralLevel 16 ₹2,05,400 to ₹2,24,400 ₹3,28,640
Principal Chief Commissioner / Principal Director GeneralLevel 17 ₹2,25,000 (fixed) ₹3,60,000

Basic pay: DoPT: Civil Services Examination Rules 2026, Appendix II (Gazette of India, 4 February 2026). DA: 60% of basic pay from 1 January 2026 for Central Government employees (PIB (Ministry of Finance), 18 April 2026: Cabinet approves additional instalment of Dearness Allowance to Central Government employees and Dearness Relief to pensioners w.e.f. 01.01.2026). The last column is the first, lowest cell of each level plus DA; increments, and pay fixed on promotion, usually put an officer higher. It leaves out house rent allowance or government housing, other allowances, and income tax and other deductions.

IRS pay scale and the old grade pay

The CSE Rules print IRS pay as a level of the pay matrix, not a grade pay. When the Union Cabinet approved the 7th Pay Commission's recommendations on 29 June 2016, with effect from 1 January 2016, it dispensed with pay bands and grade pay; an employee's status is now set by the level. The CSE Rules still record the link for the IRS (Customs and Indirect Taxes): a probationer starts in what was Pay Band-3, ₹15,600 to ₹39,100, plus a grade pay of ₹5,400, which corresponds to Level 10.

For that branch the rules also set how pay rises during probation. The first increment comes on passing one of the two parts of the departmental examination or after one year's service, whichever is earlier; the second on passing the other part or after two years; and the third only after three years' service and satisfactory completion of probation.

How IRS pay compares with the IAS

  • The same start. IRS, IAS and IPS officers all begin at Level 10, ₹56,100 a month in basic pay.
  • Two extra increments in the IAS. On promotion to the Senior Time Scale, the Junior Administrative Grade and the Selection Grade, the IAS (Pay) Rules grant two additional increments. The 7th Pay Commission's report (2015) describes this as a pay advantage, an "edge", that the IAS and the Indian Foreign Service have at those three grades over other All India and Central Services.
  • A grade at Level 16. Both IRS branches have one: Chief Commissioner (or Director General). The IAS (Pay) Rules have none: after the HAG Scale at Level 15 comes the Apex Scale at Level 17.
  • The top. Both IRS branches end at Level 17, a fixed ₹2,25,000 a month in basic pay. The IAS has one post above that, the Cabinet Secretary, at Level 18.

The CSE Rules print each grade and its pay level, but not how long officers take to reach it. For the work and training of each branch, see IRS (Income Tax) and IRS (Customs and Indirect Taxes); for a side-by-side comparison with the police service, see IPS vs IRS.

Be wary of any single "IRS in-hand salary" figure. In-hand pay also depends on house rent allowance or government housing, other allowances, and income tax and other deductions, and no official document publishes one. Basic pay plus DA, in the tables above, is the part fixed by the rules and the Government's DA orders.

IRS salary and the 8th Pay Commission

The Government announced the 8th Central Pay Commission in January 2025. The Union Cabinet approved its terms of reference on 28 October 2025, and the Commission was constituted by a notification of 3 November 2025, with 18 months to submit its report.

Until the Commission reports and the Government decides on its recommendations, IRS pay stays on the pay matrix shown above, with dearness allowance revised by Government orders. No official figure for pay under the 8th Pay Commission exists yet, so treat any such number you see as a guess.

For every service through the exam on one page, see UPSC salary.

Frequently asked questions

What is the salary of an IRS officer per month?

Basic pay runs from ₹56,100 a month for a new officer (Level 10) to a fixed ₹2,25,000 for a Principal Chief Commissioner (Level 17), in either branch. With dearness allowance at 60% of basic pay from 1 January 2026, a new officer's basic pay plus DA is ₹89,760 a month, before house rent allowance, other allowances and deductions.

Is the salary the same in IRS (Income Tax) and IRS (Customs)?

Yes, grade for grade. The CSE Rules 2026 put both branches on the same levels, from Level 10 for an Assistant Commissioner to Level 17 for a Principal Chief Commissioner or Principal Director General.

What is the highest salary in the IRS?

The Principal Chief Commissioner (or Principal Director General) is at Level 17, a fixed ₹2,25,000 a month in basic pay; with dearness allowance that is ₹3,60,000.

Is IRS salary the same as IAS salary?

At the start, yes: both begin at Level 10, ₹56,100. Above that the ladders differ. IAS officers get two additional increments on promotion to the Senior Time Scale, the Junior Administrative Grade and the Selection Grade, which the 7th Pay Commission's report calls an "edge" over other services. The IRS has a grade at Level 16, Chief Commissioner, that the IAS (Pay) Rules do not. And the IAS has one post at Level 18, the Cabinet Secretary.

What is the full form of IRS?

Indian Revenue Service. It has two branches, each a separate Group A service in the Civil Services Examination: the Indian Revenue Service (Income Tax) and the Indian Revenue Service (Customs and Indirect Taxes). Both are paid on the same levels, from ₹56,100 a month in basic pay at Level 10 to ₹2,25,000 at Level 17.

What is the grade pay and pay scale of an IRS officer?

IRS pay is now a level of the pay matrix, not a grade pay: pay bands and grade pay were dispensed with from 1 January 2016, when the 7th Pay Commission's recommendations took effect. The pay scale runs from Level 10 (₹56,100 to ₹1,77,500) for an Assistant Commissioner to Level 17 (₹2,25,000, fixed). For the Customs and Indirect Taxes branch, the CSE Rules note that the starting grade was Pay Band-3 with a grade pay of ₹5,400, which corresponds to Level 10.

Sources

Every figure on this page comes from these official documents. If you spot a difference, the official document is right; tell us and we'll fix the page.

  1. DoPT: Civil Services Examination Rules 2026, Gazette of India, 4 February 2026 (Appendix II, pay scales of every service)
  2. DoPT: Indian Administrative Service (Pay) Rules, 2016
  3. PIB: Cabinet approves implementation of the 7th Central Pay Commission's recommendations (29 June 2016)
  4. PIB (Ministry of Finance), 18 April 2026: Cabinet approves additional instalment of Dearness Allowance to Central Government employees and Dearness Relief to pensioners w.e.f. 01.01.2026
  5. PIB, 28 October 2025: Cabinet approves Terms of Reference of 8th Central Pay Commission
  6. 8th Central Pay Commission: About Us
  7. Department of Expenditure: Report of the Seventh Central Pay Commission (excerpts on the IAS and IFS 'edge')
  8. CBDT (Income Tax Department): Functions, organisation and allocation of work
  9. CBIC: Who We Are
  10. NACIN: History and organisation (Evolution)

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