A judge's salary is fully taxable as income from salaries under the Income-tax Act 2025. Supreme Court and High Court judges get specific reliefs: the official residence is not treated as a taxable perquisite and the sumptuary allowance is exempt. Uncommuted pension is fully taxable; commuted (lump-sum) pension of a government/constitutional post-holder is exempt. District-court judges are taxed as regular government employees, with the Rs75,000 standard deduction (new regime) available to all.
What Is Taxable vs Exempt for a Judge
The income-tax treatment of each component of a judge's pay, by court. "Exempt" here means it is not added to taxable income; everything else is taxed under the head "Salaries".
| Component | SC / HC Judge | District / Subordinate Judge |
|---|---|---|
| Salary & dearness pay | Taxable | Taxable |
| Official residence (bungalow/quarters) | Exempt — not a perquisite | Licence-fee value (usually nominal) |
| Sumptuary allowance | Exempt | Per service rules |
| Travelling / daily allowance (official) | Exempt to actual duty spend | Exempt to actual duty spend |
| Uncommuted (monthly) pension | Taxable | Taxable |
| Commuted (lump-sum) pension | Exempt (govt post) | Exempt (govt post) |
| Standard deduction | Rs75,000 (new) / Rs50,000 (old) | Rs75,000 (new) / Rs50,000 (old) |
Positions reflect the Income-tax Act 2025 (AY 2026-27). The new regime is the default; the old regime remains optional. Verify on incometax.gov.in.
A judge's salary is charged to the Consolidated Fund of India and cannot be reduced to their disadvantage — but this safeguards judicial independence, it does not exempt the salary from income tax. Judges are liable to income tax like any other salaried person.
Which Slabs Apply to a Judge?
A judge is an individual taxpayer, so the same slabs apply. From AY 2026-27 the new regime is the default. With the Section 87A rebate, a resident individual pays nil tax up to Rs12,00,000 of taxable income; after the Rs75,000 standard deduction a salaried judge pays nil up to about Rs12.75 lakh. Most sitting judges, whose salary is far higher, fall into the top slabs.
| Taxable income (new regime) | Rate |
|---|---|
| Up to Rs4,00,000 | Nil |
| Rs4,00,001 – Rs8,00,000 | 5% |
| Rs8,00,001 – Rs12,00,000 | 10% |
| Rs12,00,001 – Rs16,00,000 | 15% |
| Rs16,00,001 – Rs20,00,000 | 20% |
| Rs20,00,001 – Rs24,00,000 | 25% |
| Above Rs24,00,000 | 30% |
Plus 4% health & education cess and applicable surcharge (surcharge capped at 25% under the new regime). Section 87A rebate makes tax nil up to Rs12,00,000 taxable income.
New regime (default)
- Rs75,000 standard deduction
- Nil tax up to Rs12,00,000 (87A rebate)
- Lower slab rates, surcharge capped at 25%
- No Chapter VI-A (80C, 80D, etc.) deductions
- Best when few investment deductions
Old regime (optional)
- Rs50,000 standard deduction
- 87A rebate only up to Rs5,00,000
- 80C / 80D / home-loan interest allowed
- Basic exemption Rs2.5L (Rs3L senior, Rs5L super-senior)
- Best when large deductions/home loan
Not sure which regime works out cheaper for your income?
Compare Old vs New →Articles 125 & 221 — Salary, Not Tax, Is Protected
Supreme Court judges' salaries are governed by Article 125 and High Court judges' by Article 221 of the Constitution. Both charge the salary to the Consolidated Fund of India, so it is not subject to annual parliamentary vote. This protects tenure and prevents the salary being reduced to a judge's disadvantage — it is not an income-tax exemption. The Income-tax Act 2025 applies to the salary in the normal course.
Official Residence & Sumptuary Allowance
When an employer gives rent-free accommodation it is normally a perquisite valued under the perquisite-valuation rules (see our perquisite tax guide). For sitting Supreme Court and High Court judges, the official bungalow or quarters is treated as an incident of office — an official requirement, available round the clock for judicial duties — and its notional value is not added to income.
- Official residence of a sitting SC/HC judge — exempt, not a taxable perquisite.
- Sumptuary allowance (for maintaining the dignity and protocol of office) — generally exempt as it is spent for official purposes, not personal income.
- Travelling and daily allowance on official tour/court sittings — exempt to the extent it covers actual official travel and subsistence.
- Salary and dearness pay — fully taxable under the head "Salaries".
The exemptions are for the office, not for wealth. Any personal-use benefit, private income, capital gains, house-property or interest income a judge earns is taxed exactly like any other individual's — the reliefs cover only the residence and official allowances tied to the judicial post.
Pension of Retired SC & HC Judges
There is no special exemption for judicial pension. The uncommuted (monthly) pension of a retired Supreme Court or High Court judge is fully taxable as salary income. The commuted (lump-sum) pension is exempt, consistent with the rule for government servants and constitutional post-holders. Retired judges also get the Rs75,000 standard deduction on pension under the new regime — see our tax on pension guide.
District & Subordinate Court Judges
District, civil, criminal and other subordinate-court judges are government employees for income tax. Their salary, allowances and perquisites are taxed under the normal rules for government staff, and TDS is deducted by the drawing and disbursement office (DDO).
- Standard deduction — Rs75,000 (new regime) / Rs50,000 (old).
- HRA — exempt under old-regime rules if no official accommodation is provided.
- Government accommodation — valued at the licence fee per government rules (usually nominal), unlike the SC/HC full exemption.
- Leave travel concession — exempt for eligible journeys within India per rules.
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