Professional Tax in Madhya Pradesh
Current PT slabs, a calculator, due dates and registration rules for employers in Madhya Pradesh.
Last reviewed: September 2026 · Madhya Pradesh Vritti Kar Adhiniyam, 1995
Monthly deduction
₹208.33
average per month
Tax per year
₹2,500
Annual income: ₹4,80,000
Annual PT
₹2,500
Max ₹2,500 under Art. 276
For estimation only. This calculator applies the rules as we understand them on September 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
Madhya Pradesh PT slabs
| Annual income | Professional tax |
|---|---|
| Up to ₹2,25,000 | Nil |
| ₹2,25,001 – ₹3,00,000 | ₹1,500 |
| ₹3,00,001 – ₹4,00,000 | ₹2,000 |
| Above ₹4,00,000 | ₹2,500 |
Due dates
Deducted monthly and paid by the 10th of the following month.
Registration
Register on the MP Commercial Tax portal (mptax.mp.gov.in).
Penalty for non-payment
Interest at 1.5% per month plus penalty.
Frequently asked questions
What is the professional tax slab in Madhya Pradesh?
Madhya Pradesh charges PT on annual income. The highest slab is ₹2,500 per year for income above ₹4,00,000.
When is professional tax due in Madhya Pradesh?
Deducted monthly and paid by the 10th of the following month.
How do employers register for PT in Madhya Pradesh?
Register on the MP Commercial Tax portal (mptax.mp.gov.in).
What is the penalty for late PT payment in Madhya Pradesh?
Interest at 1.5% per month plus penalty.
Can professional tax exceed ₹2,500 a year?
No. Article 276(2) of the Constitution caps professional tax at ₹2,500 per person per year.