Professional Tax :
Odisha
Act Information
Act:Odisha State Tax on Professions, Trades, Callings, and Employments Act of 2000
Rule:Odisha State Tax on Professions, Trades, Callings, and Employments Rules of 2000
Applicability:It applies on In Odisha, salaried workers make over ₹1,60,000 annually (~> ₹13,304/month), Professionals working for themselves, independent contractors, practitioners, businesses, firms, and GST-registered and If an employer's annual income or turnover exceeds 1.6 L, they must register and deduct PT from their employees.
Professional Tax Slabs
S.No.:1
Category:Salaried Employee
Frequency:Per Month
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 5000
Frequency:Per month
Professional Tax Paid:0
S.No.:b
Category:Rs. 5001 to 6000
Frequency:Monthly
Professional Tax Paid:30
S.No.:c
Category:Rs. 6001 to 8000
Frequency:Monthly
Professional Tax Paid:50
S.No.:d
Category:Rs. 8001 to 10000
Frequency:Monthly
Professional Tax Paid:75
S.No.:e
Category:Rs. 10001 to 15000
Frequency:Monthly
Professional Tax Paid:100
S.No.:f
Category:15001 to 20000
Frequency:Monthly
Professional Tax Paid:150
S.No.:g
Category:More than Rs. 20000
Frequency:Monthly
Professional Tax Paid:200
S.No.:2
Category:Legal Practitioner within limit of municipal area having experience
Frequency:Per annum
Professional Tax Paid:-
S.No.:a
Category:Within 5 years
Frequency:Annually
Professional Tax Paid:0
S.No.:b
Category:Above 5 years to 10 years
Frequency:Annually
Professional Tax Paid:250
S.No.:c
Category:Above 10 to 20 years
Frequency:Annually
Professional Tax Paid:500
S.No.:d
Category:Above 20 years
Frequency:Annually
Professional Tax Paid:1000
S.No.:e
Category:In any other area in the state is within 10 years
Frequency:Annually
Professional Tax Paid:0
S.No.:f
Category:In any other area in the state above 10 to 20 years
Frequency:Annually
Professional Tax Paid:250
S.No.:g
Category:In any other area in the state above 20 years
Frequency:Annually
Professional Tax Paid:500
S.No.:3
Category:Medical practitioners having experience
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:within the limits of a MunicipaIity area
Frequency:Annually
Professional Tax Paid:-
S.No.:i
Category:up to 2 years
Frequency:Annually
Professional Tax Paid:0
S.No.:ii
Category:More than 2 years to 5 years
Frequency:Annually
Professional Tax Paid:1000
S.No.:iii
Category:More than 5 years to 10 years
Frequency:Annually
Professional Tax Paid:1500
S.No.:iv
Category:More than 10 years
Frequency:Annually
Professional Tax Paid:2500
S.No.:b
Category:In any other area in the state
Frequency:Per annum
Professional Tax Paid:-
S.No.:i
Category:Up to 2 years
Frequency:Annually
Professional Tax Paid:0
S.No.:ii
Category:More than 2 years to 5 years
Frequency:Annually
Professional Tax Paid:500
S.No.:iii
Category:5 years to 10 years
Frequency:Annually
Professional Tax Paid:1000
S.No.:iv
Category:More than 10 years
Frequency:Annually
Professional Tax Paid:1500
S.No.:4
Category:Any other entry not mentioned above
Frequency:Annually
Professional Tax Paid:Not above 2500
Employment Categories
Category:Salaried Employee
Applicability Date:Monthly by last day
Return Date:Monthly by last day
Penalty:Rs. 5 per day fine for delay in registration or enrollment and on late payment or non-payment led to 2%interest per month with 25-50% penalty.
Category:Legal Practitioners
Applicability Date:By 30 March
Return Date:By 30 March
Penalty:Rs. 5 per day fine for delay in registration or enrollment and on late payment or non-payment led to 2%interest per month with 25-50% penalty.
Category:Medical Practitioner
Applicability Date:By 30 March
Return Date:By 30 March
Penalty:Rs. 5 per day fine for delay in registration or enrollment and on late payment or non-payment led to 2%interest per month with 25-50% penalty.
Category:Any other entry not mentioned above
Applicability Date:By 30 March
Return Date:By 30 March
Penalty:Rs. 5 per day fine for delay in registration or enrollment and on late payment or non-payment led to 2%interest per month with 25-50% penalty.