Professional Tax in Odisha
Current PT slabs, a calculator, due dates and registration rules for employers in Odisha.
Last reviewed: September 2026 · Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000
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
- Above ₹3 lakh a year, ₹200 is deducted monthly and ₹300 in the last month.
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.
Odisha PT slabs
| Annual income | Professional tax |
|---|---|
| Up to ₹1,60,000 | Nil |
| ₹1,60,001 – ₹3,00,000 | ₹1,500 |
| Above ₹3,00,000 | ₹2,500 |
- Above ₹3 lakh a year, ₹200 is deducted monthly and ₹300 in the last month.
Due dates
Deducted monthly and paid by the last day of the month.
Registration
Register on the Odisha Commercial Tax portal (odishatax.gov.in).
Penalty for non-payment
Interest at 2% per month plus penalty.
Frequently asked questions
What is the professional tax slab in Odisha?
Odisha charges PT on annual income. The highest slab is ₹2,500 per year for income above ₹3,00,000.
When is professional tax due in Odisha?
Deducted monthly and paid by the last day of the month.
How do employers register for PT in Odisha?
Register on the Odisha Commercial Tax portal (odishatax.gov.in).
What is the penalty for late PT payment in Odisha?
Interest at 2% 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.