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Calculator · Direct tax

Section 89(1) salary arrears relief calculator

This tool calculates the relief on salary received in arrears or in advance by spreading it over the years to which it relates. It is used by salaried employees who received arrears. You need to enter the arrears for each year, the salary of each year and the tax already paid, and the result shows the tax on the arrears in each year, the extra tax and the relief.

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How to use this calculator

  1. Enter the arrears for each year, the salary of each year and the tax already paid.
  2. Choose the years to which the arrears relate to match your situation.
  3. Read the tax on the arrears in each year, the extra tax and the relief in the result.

The relief is claimed through a prescribed form; no relief arises where the difference is negative.

The result is an estimate for the figures you enter. It is not a filed return, a certificate or professional advice. Rates, thresholds and section numbers change with each Finance Act, and the Income-tax Act, 2025 applies from 1 April 2026 with new section and form numbers.

For the related work, see Income tax return (ITR) filing.

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Sources

Last reviewed: . General information only. Check the official source or speak to a Chartered Accountant before acting on a result.

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