CA Articleship Stipend 2026: ICAI Minimum Rates, City-wise, and the Proposed Hike

The CA articleship stipend you are owed today is set by Regulation 48 of the Chartered Accountants Regulations, 1988. In a city with 20 lakh or more people, the minimum is ₹4,000 a month in the first year and ₹5,000 in the second, as ICAI's articleship FAQ lists it. For two-year articleship under the new scheme, ICAI has proposed ₹5,000 and ₹6,000, but that change is a draft, and when I checked on 23 October 2026 it had not been finally notified.

Know two numbers: the rate in force now, which your principal must pay, and the proposed rate, which nobody can claim until ICAI publishes the final notification.

TL;DR

• Minimum now: ₹4,000 / ₹5,000 in big cities, ₹3,000 / ₹4,000 in mid-size cities, ₹2,000 / ₹3,000 in small towns (first year / second year).
• Draft of 25 June 2026 for two-year articleship: ₹5,000 / ₹6,000, ₹4,000 / ₹5,000 and ₹3,000 / ₹4,000, with the same city bands.
• ICAI fixes only the floor. Firms can pay more, and you should get their figure in writing.
• A stipend alone stays far below the ₹4 lakh nil-tax slab of the new regime.

What is the minimum CA articleship stipend in 2026?

The rate depends on the population of the city or town where you normally serve and on your year of training. These are the monthly minimums in force, as ICAI's FAQ gives them:

• Cities with 20 lakh people or more: ₹4,000 in the first year, ₹5,000 in the second.
• Cities with 5 lakh or more but under 20 lakh: ₹3,000 in the first year, ₹4,000 in the second.
• Towns under 5 lakh: ₹2,000 in the first year, ₹3,000 in the second.

What about a third year?

The same table has a third column for the remaining period of training: ₹6,000, ₹5,000 and ₹4,000 for the three city bands. It matters only to students who registered for three-year training before the 2023 amendment. Under the new scheme, articleship lasts two years, so only the first two columns apply to you.

For a new-scheme student in a metro, the rules today guarantee ₹4,000 a month in year one and ₹5,000 in year two.

Has ICAI raised the stipend under the new scheme?

Not yet. ICAI published draft amendments to Regulation 48 in the Gazette of India on 25 June 2026 (F. No. 1-CA(7)/243/2026). Its announcement of 6 July 2026 says the Ministry of Corporate Affairs gave in-principle approval to the proposed rates for students on two-year training, and it invited comments until 5 August 2026.

Proposed rates in the draft

• Cities with 20 lakh people or more: ₹5,000 in the first year, ₹6,000 in the second.
• Cities with 5 lakh or more but under 20 lakh: ₹4,000 in the first year, ₹5,000 in the second.
• Towns under 5 lakh: ₹3,000 in the first year, ₹4,000 in the second.

The city bands stay the same. The draft adds ₹1,000 a month to every band in both years.

When will the new rates apply?

The draft says the amendment comes into force on the date of its final publication in the Official Gazette. Until then, a firm paying the current table is within the rules. The draft also keeps the old rates for students who registered for three years on or before the 2023 amendment.

The ₹5,000 to ₹6,000 figures are proposals. Watch ICAI's Board of Studies announcements for the final notification.

How does Regulation 48 decide which rate you get?

Your city

ICAI goes by your normal place of service, and population counts as per the last published Census Report of India. If you are registered at a firm's Pune office, Pune's figure decides the band, even if you spend weeks at a client in a smaller town.

Your year of training

Training with an earlier principal counts. If you move firms after 14 months, the new firm owes you the second-year rate from day one.

Leave and mode of payment

No stipend is payable for leave taken beyond what you are allowed. The principal must pay every month, either by account payee cheque against your receipt or by depositing it into a bank account in your own name.

Check your city band, your year count and any excess leave before you decide a payment is short.

Do Big 4 and mid-size firms pay more?

ICAI sets only the floor, so a firm is free to pay more, and ICAI does not publish what any firm pays. The firm-wise numbers on career sites come from unofficial reports and disagree with each other, so I have left them out. Ask the firm for the monthly figure in writing before you register, and ask whether it rises in the second year.

If you take industrial training later, a different rule applies. ICAI's announcement of 12 January 2026 says industrial trainees get a stipend as agreed, with a minimum of ₹15,000 a month, for training of 9 to 12 months.

Anything above the Regulation 48 minimum depends on the firm's offer. Industrial training has its own ₹15,000 floor.

Is the articleship stipend taxable?

In practice you will not pay tax on it. At the current metro rate, a year of second-year stipend is ₹60,000. Even the proposed ₹6,000 a month comes to ₹72,000. For tax year 2026-27, the new regime under section 202 of the Income-tax Act, 2025 has a nil rate up to ₹4 lakh. Add any other income you have, such as interest, before you judge your own case.

A stipend on its own stays well inside the nil slab.

What should you do if your firm pays less than the minimum?

1. Check your band and year again against the current table.
2. Keep your bank statements or signed receipts for every month.
3. Write to your principal by email with the months and the shortfall.
4. If that fails, file a complaint with ICAI against the member.

Non-payment is treated seriously. In A. R. Chitlangi v. P. L. Tapdiya, under the older Regulation 32B, the Bombay High Court upheld a reprimand for not paying an articled clerk's stipend. The full articleship guide covers registration and the training period, and our post on how long the CA course takes shows where these two years fit.

A polite written reminder fixes most cases. A complaint to ICAI is the route when it does not.

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