EA fees · 2026–27
How Much Does It Cost to Become an Enrolled Agent From India? (2026–27)
About ₹1.36 lakh all-in, first attempt · see the table
Every fee in rupees, from the PTIN to Form 23, with the exchange rate shown. Plus the costs that are easy to miss and six ways to spend less.
By CA Sudheer Lokanadham, Chartered Accountant and IRS Enrolled Agent
All-in, first attempt
₹1,36,051
About ₹1.36 lakh with the Complete EA Course
- ₹1,05,426 (77%)
- US$1,109.75
- ₹30,625 (23%)
US-dollar fees at ₹95 per US$1 (ECB-based reference rate ₹94.93 on 19 October 2026).
Work out your own totalQuick answer
Becoming an IRS Enrolled Agent from India costs about ₹1.36 lakh (₹1,36,051) for the 2026–27 exam window if you pass each exam part at the first attempt and study with Sankhya Academy’s Complete EA Course. Of that, US$1,109.75 (about ₹1,05,426 at ₹95 per US dollar) goes to PSI and the IRS: US$951 for the three exam parts at US$317 each, US$18.75 for a 2026 PTIN and US$140 for the Form 23 enrolment application. The other ₹30,625 is the course fee of ₹24,999 plus 18% GST, a payment-handling fee of about 2.1% and ₹500 courier for the printed material. Self-study with our printed books brings the total to about ₹1.11 lakh, and every retake adds US$317.
US$317
Paid to PSI when you book. About ₹30,115.
US$18.75
Renewed every year. About ₹1,781.
US$140
Within a year of your third pass. About ₹13,300.
₹24,999
+ 18% GST. ₹30,125.37 at checkout.
The short answer
Total cost to become an Enrolled Agent from India, in one table
The total cost of becoming an Enrolled Agent from India is about ₹1.36 lakh if you pass all three exam parts at the first attempt and study with our Complete EA Course. The table shows every payment, who receives it and what it comes to in rupees.
About 77% of that total is official fees: US$1,109.75, or about ₹1,05,426, paid in US dollars to PSI, which runs the exam, and to the IRS. These fees are the same however you prepare. The coaching fee is the part you choose.
₹1,36,051
- Coaching ₹30,625 (23%) Paid to Sankhya Academy · Course fee, GST, payment-handling fee and courier
- Exam fees ₹90,345 (66%) Paid to PSI · US$951
- Form 23 ₹13,300 (10%) Paid to IRS · US$140
- PTIN ₹1,781 (1%) Paid to IRS · US$18.75
| What you pay for | Paid to | US$ | ₹ |
|---|---|---|---|
| Paid to Sankhya Academy | |||
| Complete EA Course (all three papers) ₹24,999 + GST | ₹24,999 | ||
| GST at 18% on the course fee | ₹4,499.82 | ||
| Payment-handling fee at checkout (about 2.1%) Checkout total ₹30,125.37 | ₹626.55 | ||
| Courier for the printed study material (within India) | ₹500 | ||
| Subtotal: paid to Sankhya Academy | ₹30,625.37 | ||
| Paid to PSI / IRS | |||
| SEE exam fees, paid to PSI 3 parts × US$317, one attempt each | PSI | US$951 | ₹90,345 |
| PTIN, paid to the IRS 1 year × US$18.75 (the 2026 fee) | IRS | US$18.75 | ₹1,781 |
| Form 23 enrolment application, paid to the IRS Within one year of your third pass | IRS | US$140 | ₹13,300 |
| Subtotal: paid to PSI / IRS | US$1,109.75 | ₹1,05,426 | |
| Total About ₹1.36 lakh | ₹1,36,051 | ||
Information: About the exchange rate
US-dollar fees are converted at a planning rate of ₹95 per US$1. The ECB-based reference rate on 19 October 2026 was ₹94.93. Your card’s exchange rate, plus any foreign-currency markup your bank adds, will make your own figure slightly different.
| Route | Paid to Sankhya Academy | Paid to PSI / IRS | Total |
|---|---|---|---|
| Complete EA Course All three papers in one enrolment: ₹24,999 + GST, ₹30,125.37 at checkout. | ₹30,625 23% of the total | ₹1,05,426 77% of the total | ₹1,36,051 About ₹1.36 lakh |
| Three single papers ₹9,999 + GST for each paper, ₹12,049.43 per checkout. | ₹37,648 26% of the total | ₹1,05,426 74% of the total | ₹1,43,074 About ₹1.43 lakh |
| Self-study with printed books The set of three printed books: ₹5,999, no GST, courier within India included. | ₹5,999 5% of the total | ₹1,05,426 95% of the total | ₹1,11,425 About ₹1.11 lakh |
All three routes assume one attempt at each part, one year of PTIN and the Form 23 fee, at ₹95 per US$1. The two course routes include the ₹500 courier for printed material: once with the Complete EA Course, and once per paper when the papers are bought separately. The printed books already include courier.
Calculator
Work out your own total
The calculator starts from the same assumptions as the table above. Change how you will prepare, the attempts you budget for or the exchange rate, and the total updates.
Estimated total
₹1,36,051
About ₹1.36 lakh
- ₹30,625 (23%)
- ₹1,05,426 (77%)
Paid to Sankhya Academy
₹30,625.37
- Complete EA Course (all three papers) ₹24,999 + GST ₹24,999
- GST at 18% on the course fee ₹4,499.82
- Payment-handling fee at checkout (about 2.1%) Checkout total ₹30,125.37 ₹626.55
- Courier for the printed study material (within India) ₹500
Paid to PSI / IRS
₹1,05,426 US$1,109.75
- SEE exam fees, paid to PSI 3 parts × US$317, one attempt each ₹90,345 US$951
- PTIN, paid to the IRS 1 year × US$18.75 (the 2026 fee) ₹1,781 US$18.75
- Form 23 enrolment application, paid to the IRS Within one year of your third pass ₹13,300 US$140
- US-dollar fees converted at ₹95 per US$1. Your card’s rate and your bank’s charges will differ.
An estimate, not a quote. US$317 is the exam fee in PSI’s current candidate bulletin (for the window 1 July 2026 to 28 February 2027) and US$18.75 is the 2026 PTIN fee; if you sit a part in a later window, or take out a PTIN for a later year, check the fee in force then. Our prices are the ones on this site today, and the fee that applies is the one displayed when you enrol.
Official fees
EA exam fee, PTIN and Form 23: what you pay the IRS and PSI
You pay three official fees on the way to becoming an Enrolled Agent, all in US dollars and all directly to PSI or the IRS: the PTIN, the exam fee for each part and the Form 23 enrolment fee. At ₹95 per US dollar they come to ₹1,05,426 if you pass each part at the first attempt. The exam fee is the one in PSI’s current candidate bulletin and the PTIN fee is the 2026 fee, so if you sit a part after 28 February 2027 or need a PTIN for a later year, check the fee in force then.
| Fee | Paid to | When you pay | US$ | ₹ |
|---|---|---|---|---|
| PTIN (2026) | IRS | Before you book your first part, then every year | US$18.75 | ₹1,781 |
| Exam fee, one part | PSI | When you book that part | US$317 | ₹30,115 |
| Exam fees, all three parts | PSI | Spread over your three bookings | US$951 | ₹90,345 |
| Form 23 enrolment application | IRS | Within one year of passing your third part | US$140 | ₹13,300 |
| Official fees, first attempt at each part | US$1,109.75 | ₹1,05,426 | ||
When you pay what
Step 1: Before you book your first part
Get your PTIN
US$18.75 (about ₹1,781)
Paid to IRS
PSI’s bulletin says you must have a PTIN to schedule the exam. The 2026 fee is US$18.75, paid by card online, and the application takes about 15 minutes.
Step 2: Each time you book a part
Pay the exam fee for that part
US$317 (about ₹30,115)
Paid to PSI
You pay US$317 per part at the time of scheduling, by MasterCard, Visa or American Express. Book at least 24 hours ahead. You may take the three parts in any order.
Step 3: Only if you need another attempt
Pay again for a retake
US$317 (about ₹30,115)
Paid to PSI
A retake costs the same US$317. You can attempt each part up to four times in a testing window.
Step 4: Every year, by 31 December
Renew your PTIN
US$18.75 (about ₹1,781)
Paid to IRS
Every PTIN expires on 31 December. Renewal season opens in mid-October for the year ahead; US$18.75 is the 2026 fee, and the IRS sets each year’s fee.
Step 5: Within one year of passing your third part
Apply for enrolment on Form 23
US$140 (about ₹13,300)
Paid to IRS
Once all three parts are passed, you apply on Form 23 within one year of your third pass and pay US$140 through Pay.gov. Allow about 60 days for processing.
The PTIN comes first, because PSI’s bulletin says you must have one to schedule the exam. For 2026 it costs US$18.75: a US$10 user fee kept by the IRS plus US$8.75 for the contractor that runs the PTIN system. Applying online takes about 15 minutes, the fee is non-refundable, and every PTIN expires on 31 December, so you renew it each year.
The exam fee is US$317 per part, paid when you book that part, so the three fees are spread over your three bookings. PSI’s bulletin accepts MasterCard, Visa and American Express; cash, cheques and money orders are not accepted. A retake costs the same US$317, and testing fees are generally not refundable or transferable.
Form 23 comes last. Once you have passed all three parts, you apply for enrolment within one year of passing the third part and pay US$140 through Pay.gov. The IRS then runs a suitability check that includes a review of your own tax compliance; allow about 60 days for processing.
Good to know: No travel to budget for
There is no in-person testing outside the US. Candidates in India have been sitting the exam by remote proctoring since 2 September 2026, from home or office, so there is no travel or hotel cost to add. Sitting the EA exam from India.
Coaching fees
EA course fees in India: what you pay for coaching
Coaching is the one part of the cost you choose. With Sankhya Academy a single paper costs ₹9,999 + GST, and the Complete EA Course, all three papers in one enrolment, costs ₹24,999 + GST.
Buying the three papers one at a time costs ₹29,997 before GST, so the Complete EA Course is ₹4,998 cheaper. At checkout, where 18% GST and a payment-handling fee of about 2.1% are added, you pay ₹12,049.43 per paper (₹36,148.29 for all three) or ₹30,125.37 for the Complete EA Course.
| Option | Price | GST (18%) | Payment-handling fee | You pay |
|---|---|---|---|---|
| One paper (Paper 1, 2 or 3) | ₹9,999 | ₹1,799.82 | ₹250.61 | ₹12,049.43 |
| Complete EA Course (all three papers) Best Value | ₹24,999 | ₹4,499.82 | ₹626.55 | ₹30,125.37 |
| Practical Training, with the Complete EA Course | ₹24,999 | ₹4,499.82 | — | ₹29,498.82 |
| Practical Training, on its own | ₹35,000 | ₹6,300 | — | ₹41,300 |
| Printed study book, one paper | ₹2,499 | No GST | None | ₹2,499 |
| Printed study books, set of three | ₹5,999 | No GST | None | ₹5,999 |
- The printed study material is couriered within India for ₹500: once with the Complete EA Course, or ₹500 per paper when you buy the papers separately. Book prices already include courier within India.
- The payment-handling fee is added at the course checkout. Practical Training is arranged directly with us, so no checkout fee is shown for it.
Every course enrolment includes recorded classes, LMS access with MCQ practice, the weekend live Q&A and study material. The printed study material is couriered to you within India for ₹500, charged once with the Complete EA Course or per paper when you buy the papers separately.
If you prefer to study on your own, our printed study books are the lowest-cost option we offer: ₹2,499 for one paper’s book or ₹5,999 for all three. They carry no GST, the price includes courier within India, and you do not need to enrol in a course. You get the books only, without the recorded classes, LMS or weekend Q&A.
Practical Training in US tax return filing is an optional add-on: ₹24,999 + GST with the Complete EA Course, or ₹35,000 + GST on its own.
Two points to know before you pay. Our fees are non-refundable and non-transferable, and they do not include any IRS or PSI fee. Prices are subject to revision, and the fee that applies is the one displayed when you enrol.
Easy to miss
Costs people forget
The costs that are easiest to leave out of a budget are the repeat ones: a PTIN renewal every year, a retake, or an exam fee lost to a late cancellation. A single lost or repeated exam fee is US$317, about ₹30,115.
US$18.75 a year
Your PTIN, every year
Every PTIN expires on 31 December, whatever month you got it, and must be renewed for the next year. The 2026 fee is US$18.75 (about ₹1,781). Renewal season opens in mid-October, and the IRS sets each year’s fee.
US$317 lost
A late cancellation or a missed slot
Cancel within 48 hours of your appointment and you forfeit the full US$317 (about ₹30,115). Missing the appointment, arriving 30 minutes or more late, or being turned away without proper ID costs the fee too, and you pay again to rebook.
US$317 each
Retakes
Every retake costs the same US$317 (about ₹30,115) as a first attempt. You can attempt each part up to four times in a testing window, and each attempt is paid separately.
about 2.1%
The payment-handling fee at checkout
Our course checkout adds a payment-handling fee of about 2.1% to the GST-inclusive price: ₹250.61 on a single paper and ₹626.55 on the Complete EA Course. The totals you pay are ₹12,049.43 and ₹30,125.37.
₹1,110 per ₹1 move
The exchange rate and your bank
PSI and the IRS charge in US dollars, so the rupee cost moves with the exchange rate: every ₹1 rise or fall in the rupee–dollar rate (₹ per US$1) moves the official fees in this guide by about ₹1,110. Your bank may also add a foreign-currency markup to a card payment, so check with your bank before you pay.
₹500
Courier for printed course material
Courier for the printed study material within India is ₹500 once with the Complete EA Course, or ₹500 per paper when you buy the papers one at a time. Our standalone printed books already include courier within India.
Spend less
How to keep the cost down
The cheapest Enrolled Agent journey is the one where you pass each part at the first attempt, because every retake costs another US$317. Beyond that, these six steps keep the rest of the bill down.
₹6,022.92 less
Take the Complete EA Course, not three single papers
The Complete EA Course costs ₹4,998 less than three single papers before GST, and ₹6,022.92 less at checkout (₹30,125.37 against ₹36,148.29). If you want Practical Training too, it brings that fee down from ₹35,000 + GST to ₹24,999 + GST.
US$317 per attempt
Book a part only when you are ready for it
Each attempt costs US$317, so a part you sit before you are prepared can cost you twice. Finish the syllabus and your practice questions first, then book; PSI’s public checker shows open dates in India Standard Time without signing in.
48 hours
Book early, and change plans at least 48 hours ahead
Exam slots are first come, first served, so once you are ready, book early and pick a date you can keep. In general, cancelling at least 48 hours before your appointment lets you keep your fee, while a cancellation within 48 hours forfeits all US$317. If your plans change, act early.
3 years
Use the three-year rule to pace your spending
Each part you pass carries over for up to three years from the date you passed it, and you may take the parts in any order, so you can spread the three exam fees across months to suit your budget. Keep all three passes within three years: a pass older than that no longer carries over, and sitting that part again costs another US$317.
31 December
Time your PTIN
A PTIN expires on 31 December whatever month you get it. If you apply late in the year and will not book a part until January, choose the next calendar year when you apply, so the PTIN runs from 1 January and you do not pay for two years within weeks.
₹5,999
Study on your own with the printed books
If you learn well on your own, the set of three printed books costs ₹5,999, with no GST and courier within India included. That puts the all-in total at about ₹1.11 lakh, against about ₹1.36 lakh with the Complete EA Course.
FAQ
Questions students ask about EA fees
How much does it cost to become an Enrolled Agent from India?
About ₹1.36 lakh (₹1,36,051) if you pass each of the three exam parts at the first attempt and take Sankhya Academy’s Complete EA Course. That is US$1,109.75 in official fees, about ₹1,05,426 at ₹95 per US dollar: US$951 for the three exam parts, US$18.75 for a 2026 PTIN and US$140 for Form 23. The course comes to about ₹30,625: ₹30,125.37 at checkout, including 18% GST and a payment-handling fee, plus ₹500 courier for the printed material.
What are the EA course fees in India?
With Sankhya Academy a single paper costs ₹9,999 + GST, which is ₹12,049.43 at checkout with 18% GST and a payment-handling fee of about 2.1%, and the Complete EA Course, all three papers in one enrolment, costs ₹24,999 + GST, which is ₹30,125.37 at checkout. Course enrolments add ₹500 courier for the printed study material within India. The printed study books on their own cost ₹2,499 each or ₹5,999 for the set of three, with no GST and courier included. The exam, PTIN and Form 23 fees are paid separately to PSI and the IRS.
Are the IRS and PSI exam fees included in the coaching fee?
No. The exam fee, your PTIN and the Form 23 fee are paid by you directly to PSI and the IRS, in US dollars. Our course fee covers training, the LMS and study material. At ₹95 per US dollar the official fees come to about ₹1,05,426 if you pass each part at the first attempt.
How do I pay the EA exam fee from India?
By card, in US dollars, when you book each part with PSI. PSI’s candidate bulletin lists MasterCard, Visa and American Express, and cash, cheques and money orders are not accepted. Make sure your card is enabled for international online payments; your bank’s exchange rate and any foreign-currency markup decide the final rupee amount.
Is there GST on the EA exam fee?
GST at 18% applies to Sankhya Academy’s course and training fees, not to the official fees in this guide. The exam fee, PTIN and Form 23 fee are flat US-dollar amounts that you pay directly to PSI and the IRS; PSI shows its fee as $317.00 USD. Your bank may add its own charges to a foreign-currency card payment, so check with your bank.
How much does it cost to retake an EA exam part?
US$317, the same as the first attempt, which is about ₹30,115 at ₹95 per US dollar. You can attempt each part up to four times in a testing window. The current window runs from 1 July 2026 to 28 February 2027, and there is no testing in March and April.
Do I have to renew my PTIN every year?
Yes. Every PTIN expires on 31 December of the year it covers and must be renewed annually. The fee for 2026 is US$18.75 (about ₹1,781), and renewal season opens in mid-October each year for the year ahead.
What is the lowest-cost way to become an Enrolled Agent with Sankhya Academy?
The official fees of US$1,109.75 (about ₹1,05,426) are the same for everyone, however you prepare. Of our options, self-study with the printed books costs least: ₹5,999 for the set of three, with no GST and courier within India included, which puts the all-in total at about ₹1.11 lakh if you pass each part at the first attempt.
Do I lose the exam fee if I cancel or change my appointment?
Change or cancel at least 48 hours before your appointment to keep your fee: in general you can then cancel, or ask for a refund, without forfeiting it. A cancellation within 48 hours forfeits the US$317 fee (about ₹30,115), and so does missing the appointment, arriving 30 minutes or more late, or arriving without proper ID.
How long do passed EA exam parts stay valid?
A passed part carries over for up to three years from the date you passed it, and you must pass all three parts within three years. Once all three are passed, you apply on Form 23 (US$140) within one year of passing the third part.
Guides that go with this one
- PTIN guide for Indian students Apply for a PTIN without an SSN, and what it costs.
- What Is an IRS Enrolled Agent (EA)? A Simple Guide for Indian Students The credential and the three-part exam.
- The EA Exam Pattern, Paper by Paper: A Complete Breakdown What each paper tests and how it is scored.
- EA Exam From India: Remote Testing Has Been Running Since 2 September 2026 How candidates in India sit the exam.
- How to Check EA Exam Dates on PSI From India (in IST) Open dates and start times in India Standard Time.
- How to Book Your Remote EA Exam and Prepare for Exam Day The US$317 booking, reschedule rules and exam day.
- Course prices Single papers, the Complete EA Course and Practical Training.
- Printed study books ₹2,499 a book or ₹5,999 for the set, courier included.
- Enrol in the Complete EA Course ₹24,999 + GST for all three papers. (opens in a new tab)
Official sources
Every PSI and IRS fee and rule on this page comes from the official pages below. Our own prices are the ones in this site’s pricing section and on the books page, and the exchange-rate reference is the European Central Bank’s.
- PSI Candidate Information Bulletin, IRS SEE (rev. 28 Aug 2026)test-takers.psigov.us · Fees, payment, cancellation, attempts, window, carryover and Form 23 (pp. 9–12, 43, 45) (opens in a new tab)
- PSI: EA-SEE Part 1 test pagetest-takers.psigov.us · Fee and re-take fee, $317.00 USD (opens in a new tab)
- IRS: Become an enrolled agentirs.gov · PTIN first; pass all three parts within three years (opens in a new tab)
- IRS: PTIN requirements for tax return preparersirs.gov · Expiry on 31 December and annual renewal (opens in a new tab)
- IRS: PTIN application and renewal FAQsirs.gov · Renewal season, payment methods and the non-refundable fee (opens in a new tab)
- IRS: Instructions for Form W-12 (Rev. 10-2025)irs.gov · PTIN fee for 2026: US$10 user fee + US$8.75 contractor fee (opens in a new tab)
- IRS: Form 23, Application for Enrollment to Practice Before the IRSirs.gov · The US$140 enrolment fee (opens in a new tab)
- IRS: Enrolled agents, frequently asked questionsirs.gov · Enrolment processing time (opens in a new tab)
- European Central Bank: euro foreign exchange reference ratesecb.europa.eu · ₹94.93 per US$1 on 19 October 2026, the cross rate of the ECB’s US-dollar and rupee rates (opens in a new tab)
Fees, rules and our prices as published on 20 October 2026.
Sankhya Academy is an independent training provider, not affiliated with or endorsed by the IRS or PSI Services.