Enrolled Agent Salary India 2026 | US Tax Career Pay
Enrolled Agent Salary in India 2026: Why This Could Be Your Best Career Move
Author: Vicky Sarin, CA, INSEAD | Ex-CFO, Shine.com Reading Time: 12 minutes
Quick Answer: EA Salary at a Glance
| Experience Level | India Employment (₹ LPA) | Remote US Clients (₹ LPA) |
|---|---|---|
| Entry (0-2 years) | ₹5 - 10 LPA | ₹15 - 25 LPA |
| Mid-Level (3-5 years) | ₹10 - 18 LPA | ₹25 - 40 LPA |
| Senior (6-10 years) | ₹18 - 26 LPA | ₹40 - 60 LPA |
| Expert/Partner | ₹25 - 35+ LPA | ₹60 - 100+ LPA |
The Opportunity Multiplier: H1B restrictions + HIRE Act + US accountant shortage = unprecedented demand for India-based EAs.
Why I'm Particularly Excited About This Topic
During my years as CFO at Shine.com, I watched compensation data for thousands of job categories. Some credentials delivered modest bumps. Others transformed career trajectories entirely.
The Enrolled Agent designation falls firmly in the second category—and I believe 2026 marks an inflection point that most Indian professionals haven't yet recognised.
Here's what I observed at Shine: US taxation roles consistently commanded 40-60% premiums over domestic accounting positions at equivalent experience levels. But those roles were limited by employer availability and location constraints.
That's changing dramatically. And the data I'm about to share explains why Enrolled Agents in India may be sitting on the most undervalued credential in the finance profession.
Understanding the Enrolled Agent Opportunity
Before diving into numbers, let's establish what makes the EA credential unique.
An Enrolled Agent is a federally authorised tax practitioner licensed by the IRS to represent taxpayers before the Internal Revenue Service. Unlike CPAs (who are state-licensed), EAs hold unlimited federal representation rights across all 50 US states.
For Indian professionals, this creates something remarkable: a credential that grants you authority to practice US tax work from anywhere in the world. No visa required. No relocation necessary.
The Enrolled Agent course requires passing a three-part exam administered by the IRS. No degree prerequisites. No citizenship requirements. Just demonstrated competency in US tax law.
EA Salary by Experience Level in India
Entry-Level (0-2 Years): ₹5 - 10 LPA
Fresh EA-certified professionals entering the Indian job market command starting salaries that outpace most domestic accounting roles.
What the data shows:
PayScale India reports average EA salaries around ₹5 lakhs, but this figure skews toward entry-level BPO positions. The reality is more nuanced:
| Employer Type | Starting Salary |
|---|---|
| General BPO/KPO | ₹3.5 - 6 LPA |
| Specialized Tax Firms | ₹5 - 8 LPA |
| Big 4 (Deloitte, EY, PwC, KPMG) | ₹7 - 11 LPA |
The Big 4 premium:
Deloitte, EY, PwC, and KPMG all maintain substantial US tax practices in India. Their Hyderabad, Bangalore, and Mumbai centres specifically recruit EA-certified professionals. Starting packages at these firms include base salary plus 15-20% performance bonuses, comprehensive health insurance, and CPE support.
Mid-Level (3-5 Years): ₹10 - 18 LPA
This is where specialisation starts to pay dividends. EAs who develop expertise in specific areas—individual high-net-worth returns, corporate taxation, international tax planning—see accelerated compensation growth.
Typical progression:
According to 6figr.com salary profiles, US Taxation professionals average ₹26.3 lakhs, with a range of ₹19-45 lakhs. Mid-level EAs at Big 4 firms earn ₹12-17 lakhs, while specialised tax outsourcing firms such as QX Global and SurePrep offer ₹13-16 lakhs.
What drives the variance:
- Technical specialisation (international tax, IRS representation)
- Client-facing responsibilities
- Team leadership roles
- Additional certifications (combining EA with CPA or ADIT)
Senior Level (6-10 Years): ₹18 - 26 LPA
Senior EAs with proven track records command premium compensation, particularly in advisory and management roles.
Big 4 senior compensation:
| Firm | Senior EA Range |
|---|---|
| Deloitte | ₹20 - 24 LPA |
| EY | ₹21 - 26 LPA |
| PwC | ₹19 - 24 LPA |
| KPMG | ₹19 - 24 LPA |
EY consistently offers the highest EA compensation in India, reflecting its significant investment in Global Delivery Services centres.
Expert/Partner Track: ₹25 - 35+ LPA
Directors and partners managing US tax practices in India reach ₹25-35+ lakhs in traditional employment. But here's where the opportunity calculation changes entirely.
The Remote Premium: Working Directly with US Clients
Traditional employment accounts for only half of the EA opportunity in India. The other half—increasingly the larger half—involves working directly with US clients remotely.
The Math That Changes Everything
US-based tax preparers charge $50-150 per hour, depending on complexity and credentials. Indian EAs working remotely with US clients typically charge $25-40 per hour.
Let's calculate what that means:
| Billing Rate | Hours/Week | Annual Revenue (₹) |
|---|---|---|
| $25/hour | 40 | ₹43 lakhs |
| $30/hour | 40 | ₹52 lakhs |
| $35/hour | 40 | ₹60 lakhs |
| $40/hour | 40 | ₹69 lakhs |
Assuming ₹83/USD exchange rate and 50 working weeks
Even accounting for business development time, software costs, and the seasonal nature of tax work, experienced EAs working independently with US clients regularly earn ₹30-60+ lakhs annually.
The peak season multiplier:
January through April represent the US tax season. During these months, capable EAs can bill 50-60+ hours weekly at premium rates. The concentrated earnings window means effective hourly rates often exceed the nominal billing rate when calculated on an annual basis.
Why 2026 Is a Golden Opportunity: The Perfect Storm
Three converging factors are creating unprecedented demand for India-based Enrolled Agents. Understanding these dynamics explains why I believe EA certification offers exceptional ROI right now.
Factor 1: The US Accountant Shortage Crisis
The numbers are stark:
- 300,000+ accountants have left the US profession since 2020
- 75% of current CPAs are nearing retirement age
- 136,400 annual job openings projected through 2034
- 17% workforce shrinkage in accounting/auditing since 2020
The US Bureau of Labour Statistics projects 5% growth in accounting/auditing jobs through 2034—but the pipeline of talent is collapsing. Fewer candidates take the CPA exam annually. Fewer accounting graduates enter the profession.
Meanwhile, Enrolled Agent numbers have grown from 58,000 (2020) to 63,705 (2025)—modest growth that doesn't remotely address demand.
What this means for Indian EAs:
US tax firms face a simple choice: turn away clients or find qualified professionals elsewhere. India's educated, English-speaking workforce with compatible time zones makes it the obvious solution.
Factor 2: H1B Visa Restrictions and the $100,000 Fee
The Trump administration's H1B reforms have fundamentally altered the economics of bringing foreign professionals to the US.
Key changes:
- $100,000 fee per H1B visa application
- Stricter enforcement against visa-dependent outsourcing
- 60-day departure requirement if employment ends
- Reduced approval rates for first-time applicants
Let's do the math: A US tax firm needing 50 H-1 B positions with a typical 30-40% lottery success rate might submit 125+ applications. At $100,000 each, that's $12.5 million at risk before knowing if approvals come through.
The alternative? Hire qualified professionals in India at a fraction of the cost with zero visa complexity.
Quantified impact:
Industry analysts estimate that H-1 B restrictions will shift 150,000-200,000 professional services jobs to offshore delivery models over the next 3-5 years. Tax preparation and accounting represent a significant portion of this shift.
Factor 3: The HIRE Act—A Potential Game-Changer
Senator Bernie Moreno's Halting International Relocation of Employment (HIRE) Act proposes:
- 25% excise tax on outsourcing payments to foreign persons
- Elimination of tax deductions for those payments
- Steep penalties for non-compliance
If passed, HIRE would dramatically increase outsourcing costs.
Here's the counterintuitive reality:
The HIRE Act targets payments to foreign persons. But Indian EAs can structure work through compliant models:
- Employment by US entities with Indian operations (Big 4, multinational firms)
- Partnership structures that navigate the regulations
- Direct client relationships where the EA operates as an independent contractor
More importantly, even with a 25% tax, offshore delivery often remains cost-effective compared to scarce US talent commanding premium rates. The math still works—just differently.
The real impact:
HIRE Act discussions signal political awareness that outsourcing is accelerating. This attention validates the trend rather than reversing it. Companies are already building compliant structures, anticipating regulatory changes.
The Combined Effect: Demand Explosion
These three factors create compounding demand:
| Factor | Impact on India EA Demand |
|---|---|
| US accountant shortage | +40% baseline demand increase |
| H1B restrictions | +25-30% demand shift to offshore |
| Regulatory uncertainty | Accelerated hiring before potential changes |
| Combined effect | 2-3x demand growth over 3-5 years |
Conservative estimates suggest that US tax preparation roles based in India could grow from approximately 50,000 positions today to 100,000+ by 2030.
EA Salary by Employer Type
Big 4 Firms: ₹7 - 26 LPA
The Big 4 offer structured career paths, global exposure, and premium compensation.
Deloitte Tax India:
- Entry: ₹8 - 10 LPA
- Mid-career (3-5 years): ₹12 - 16 LPA
- Senior (6+ years): ₹20 - 24 LPA
Strong US tax outsourcing practice in Hyderabad and Bangalore. Performance bonuses add 15-20% to base.
EY Global Delivery Services:
- Entry: ₹8 - 11 LPA
- Mid-career: ₹13 - 17 LPA
- Senior: ₹21 - 26 LPA
The highest average EA salaries are among the Big 4 at approximately ₹18 lakhs. Significant investment in both individual and corporate tax practices.
PwC and KPMG:
Similar ranges (₹7.5 - 24 LPA across experience levels). KPMG particularly values EA credentials combined with international taxation expertise.
Specialised Tax Outsourcing Firms: ₹5 - 19 LPA
Companies like QX Global, SurePrep, and Initor focus exclusively on US tax work.
Advantages:
- Concentrated tax expertise
- Direct US client exposure
- Peak season bonus structures
Typical ranges:
- Entry: ₹5 - 8 LPA
- Mid-career: ₹10 - 14 LPA
- Senior: ₹15 - 19 LPA
General BPO/KPO: ₹3.5 - 12 LPA
WNS, Genpact, and similar firms offer entry points but typically lower ceilings.
Best for:
- Gaining initial experience
- Building foundational skills
- Transitioning from non-tax backgrounds
Independent Practice: ₹20 - 100+ LPA
EAs building direct client relationships capture the full value of their expertise.
Requirements for success:
- 3+ years of solid experience
- Strong client communication skills
- Business development capability
- Reliable technology infrastructure
City-Wise Salary Comparison
Bangalore: The Tech-Tax Hub
| Level | Salary Range |
|---|---|
| Entry | ₹6 - 10 LPA |
| Mid | ₹12 - 18 LPA |
| Senior | ₹20 - 28 LPA |
Bangalore's tech ecosystem creates natural demand for EAs handling startup taxation, equity compensation, and cross-border transactions.
Hyderabad: The Outsourcing Capital
| Level | Salary Range |
|---|---|
| Entry | ₹5 - 9 LPA |
| Mid | ₹10 - 16 LPA |
| Senior | ₹18 - 25 LPA |
The highest concentration of US tax outsourcing operations. Deloitte, EY, and numerous specialised firms maintain major centres here.
Mumbai: Premium Positioning
| Level | Salary Range |
|---|---|
| Entry | ₹7 - 11 LPA |
| Mid | ₹13 - 19 LPA |
| Senior | ₹22 - 30 LPA |
Mumbai commands 10-15% premiums, reflecting the cost of living and the concentration of financial services headquarters.
Delhi-NCR: Growing Market
| Level | Salary Range |
|---|---|
| Entry | ₹5 - 9 LPA |
| Mid | ₹10 - 15 LPA |
| Senior | ₹17 - 24 LPA |
Gurgaon specifically hosts several US tax practices with growing footprints.
Maximising Your EA Earning Potential
1. Specialise Strategically
Generalist EAs earn well. Specialists earn exceptionally.
High-value specialisations:
- High-net-worth individual taxation
- International tax and FBAR/FATCA compliance
- Corporate taxation and entity structuring
- IRS representation and controversy resolution
- Cryptocurrency and digital asset taxation
2. Stack Credentials
EA alone is powerful. EA combined with complementary credentials is transformative.
Valuable combinations:
- EA + US CPA: Opens corporate tax and audit crossover roles
- EA + ADIT: International taxation expertise premium
- EA + CIA: Tax audit and internal controls positioning
Review the Enrolled Agent exam requirements and consider your credential stacking strategy early.
3. Build Direct Client Relationships
The difference between ₹20 LPA employment and ₹50+ LPA independent practice comes down to client relationships.
Transition pathway:
- Years 1-3: Build skills at an established firm
- Years 3-5: Develop specialisation, begin networking
- Years 5+: Gradually build an independent client base
- Years 7+: Full independent practice with premium positioning
4. Time Your Entry Strategically
The convergence of US accountant shortages, H1B restrictions, and regulatory uncertainty creates a narrow window of exceptional opportunity. Professionals who establish themselves now will benefit from:
- First-mover advantage in building client relationships
- Experience premiums as demand outpaces supply
- Network effects as early entrants become go-to referral sources
Waiting 2-3 years means competing with a larger pool of EAs who recognized the same opportunity.
Frequently Asked Questions
What is the starting salary for Enrolled Agents in India?
Entry-level EAs earn ₹5-10 LPA depending on employer type. Big 4 firms offer ₹7-11 LPA starting packages, while general BPOs start around ₹3.5-6 LPA. The Enrolled Agent exam investment pays back within the first year of employment for most candidates.
Can Enrolled Agents work remotely for US clients?
Absolutely. This is increasingly the most lucrative path. EAs working directly with US clients from India charge $25-40/hour, translating to ₹30-60+ LPA for experienced professionals. The EA credential grants unlimited federal representation rights regardless of physical location.
How does EA salary compare to CA salary in India?
For domestic roles, CA typically commands higher starting salaries (₹7-12 LPA vs ₹5-10 LPA for EA). However, EAs with US client exposure quickly surpass CA compensation—senior EAs with remote practices earn ₹40-60+ LPA, exceeding most CA trajectories.
Which companies pay the highest EA salaries in India?
Big 4 firms (particularly EY and Deloitte) offer the highest traditional employment packages at ₹20-26 LPA for senior EAs. However, specialized tax outsourcing firms and independent practice often deliver higher total compensation when factoring direct client billing.
Is EA certification worth it given HIRE Act uncertainty?
Yes. Even if HIRE Act passes, demand for US tax expertise won't disappear—it will restructure. Companies are already building compliant models. The underlying driver (US accountant shortage) remains regardless of regulatory changes. Early certification positions you advantageously for whatever structure emerges.
How long does it take to become an Enrolled Agent?
Most candidates complete the three-part EA exam within 6-12 months of dedicated preparation. No degree or experience prerequisites exist—just passing scores on all three exam parts.
The Investment Case for EA Certification
Let me frame this in terms I would have used analyzing career ROI at Shine.com.
Investment Required:
- Exam fees: ~$600 (₹50,000)
- Study materials: ₹15,000-30,000
- Preparation time: 300-400 hours over 6-12 months
- Total investment: ~₹80,000-100,000
Return Calculation:
A conservative ₹3 lakh annual salary premium (₹8 LPA with EA vs ₹5 LPA without) delivers:
- Year 1 ROI: 300%+
- 5-year cumulative premium: ₹15+ lakhs
- Career lifetime premium: ₹75+ lakhs (25-year career)
For professionals targeting remote US client work, the numbers become extraordinary:
- ₹30 LPA remote income vs ₹8 LPA domestic employment
- ₹22 lakh annual premium
- 5-year cumulative: ₹1.1+ crore additional earnings
No credential I analyzed at Shine delivered comparable risk-adjusted returns for similar investment levels.
Conclusion: The Window Is Open
I've spent enough time analyzing compensation data to recognize inflection points. The Enrolled Agent opportunity in India represents one.
Three forces—US talent shortage, visa restrictions, and regulatory uncertainty—are simultaneously pushing work toward offshore delivery. India, with its educated workforce, English proficiency, and favorable time zones, captures the lion's share of this shift.
The professionals who position themselves now will build client relationships, develop reputations, and establish expertise that compounds over decades. Those who wait will compete for whatever remains.
The Enrolled Agent certification requires no degree, no prior experience, and modest financial investment. What it requires is recognition that timing matters—and the window for optimal entry is open right now.
For professionals exploring broader international qualifications, ACCA Global offers complementary pathways that many combine with US tax credentials for maximum career flexibility.
Start Your EA Journey Today
- Understand the exam: Enrolled Agent Exam Guide
- Plan your preparation: EA Course Guide
- Check pass rates: EA Exam Pass Rate Analysis
- Explore FAQs: Enrolled Agent Course FAQs
- Compare certifications: CIA vs CISA | How to Become a CPA
Become an Enrolled Agent
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Questions? Answers.
How do I become an Enrolled Agent?
To become an Enrolled Agent, you must:
- Pass the Special Enrollment Examination (SEE), which is a three-part exam covering:
- Alternatively, if you have experience working for the IRS (at least five years in a relevant tax position), you may qualify without the exam.
- Apply for enrollment by submitting Form 23, “Application for Enrollment to Practice Before the IRS,” and undergo a background check to ensure you comply with tax laws.
What is the Special Enrollment Examination (SEE)?
The SEE is a three-part exam that tests your knowledge of tax laws and your ability to represent taxpayers before the IRS. Each part of the exam focuses on different aspects of U.S. tax law:
- Part 1: Individual Taxation
- Part 2: Business Taxation
- Part 3: Representation, Practices, and Procedures
You must pass all three parts within a two-year period. The exam is administered by Prometric and is available year-round.
How do I renew my Enrolled Agent status?
To renew your EA status, you need to:
- Complete Form 8554, “Application for Renewal of Enrollment to Practice Before the IRS,” and submit it before the expiration of your current enrollment cycle.
- Confirm you have met your CPE requirements for the three-year period.
- Pay the renewal fee (currently $140 as of 2024).
Your renewal period is based on the last digit of your Social Security Number:
- 0, 1, 2, 3: Renew by January 31 of years divisible by 3 (e.g., 2026, 2029).
- 4, 5, 6: Renew by January 31 of the year following those divisible by 3.
- 7, 8, 9: Renew by January 31 two years after the year divisible by 3.
Can I lose my Enrolled Agent status?
Yes, an EA can lose their status for various reasons, including:
- Failure to meet CPE requirements.
- Failure to renew your enrollment by submitting Form 8554.
- Unethical behavior or violations of IRS regulations (e.g., tax fraud, negligence).
If you lose your status, you will need to reapply and, in some cases, retake the SEE to regain your credentials.
How can I track my CPE hours?
It’s important to track your CPE hours to ensure you meet the requirements. Many IRS-approved providersautomatically track your hours and issue certificates for each course. You should:
- Keep a record of completion certificates from each CPE course.
- Use a spreadsheet or online tracking tool to log your hours and ensure you meet the yearly 16-hour minimum.
Some CPE providers offer dashboards that allow you to track your completed courses and hours in real time.
What is the difference between an EA and a CPA?
While both EAs and CPAs can represent clients before the IRS, there are key differences:
- EAs specialize in tax and have unlimited practice rights to represent taxpayers before the IRS in tax matters.
- CPAs can offer a broader range of services, including auditing, accounting, and financial planning. However, their ability to represent clients before the IRS in tax matters is typically limited to those for whom they have prepared tax returns or provided other services.
EAs are generally seen as tax experts, while CPAs have a more generalized accounting background.
What is Form 23, and when do I need to file it?
Form 23 is the “Application for Enrollment to Practice Before the IRS.” You file this form:
- After you pass all three parts of the SEE, or
- If you qualify based on prior IRS work experience (at least five years in a relevant position).
Filing Form 23 is the final step in becoming an Enrolled Agent. You must also pass a background check and pay the initial enrollment fee.
How long does the EA enrollment process take?
- After passing the SEE, you must submit Form 23.
- The IRS will conduct a background check to ensure you have complied with U.S. tax laws.
- The approval process typically takes 60-90 days, depending on the completeness of your application and the IRS's review workload.
Where can i read detailed guidelines for specific areas?
We have addressed most of the EA questions in our blogs. Refer to these blogs
Resources to pass the EA Exams
Here are all the relevant resources you can use to pass the exams
- Enrolled Agent CPE Requirements: Complete Guide for EAs
- Enrolled agent diagnostic report: How to use it
- Enrolled Agent Exam Centers in India: Complete Guide
- Enrolled Agent Exam Cost: A Complete Breakdown
- Enrolled agent exam retakes: Study strategies
- Enrolled Agent Exam Sample Questions: Part 1 Individuals
- Enrolled Agent Exam Scores: Everything You Need to Know
- Enrolled agent exam time management
- Enrolled Agent Exam: Your Complete Guide to Success
- Enrolled Agent Renewal: Complete Guide to Renew Your EA Status
- Enrolled Agent Salary in India: A Complete Overview
- Enrolled Agent Study Plan Strategies
- Enrolled Agent Syllabus: Complete Breakdown for 2024
- Enrolled agent test preparation
- Enrolled Agent: Your Guide to Becoming an EA
- How to Fill Form 8554 for Enrolled Agent Renewal
- How to get a PTIN: Step by Step guide
- PTIN Renewal Deadlines: What Happens If You Miss the Deadline?
- Enrolled agent course
- Self Study Enrolled agent Using AI
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