The men were detained in the greater Belfast area on Thursday morning.
They are being questioned as part of a probe into alleged misconduct in public office.
A PSNI spokeswoman said: “Detectives from the Police Service’s Anti-Corruption Unit have this morning, Thursday 23rd June, arrested two male serving police officers within the greater Belfast Area.
“They have been arrested as part of an ongoing investigation into misconduct in public office.
“They are currently assisting officers with their enquiries.”
The development was first reported by Belfast Live on Thursday evening.