HeadcountWage (one employee)

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Not yet determined · Chhattisgarh: the tax is levied under the 1995 Act, and the department does not publish its current Schedule

Professional tax

When to pay, how much.

Chhattisgarh levies a profession tax, and the department that collects it does not publish the rate. That is this page's answer: not that there is no tax, and not that nobody has looked.

Not yet verified against an official source

The tax exists: The Commercial Tax Department publishes the Chhattisgarh Professional Tax Rules, 1995 on its own site. Those Rules refer throughout to “the Schedule to the Chhattisgarh Vritti Kar Adhiniyam, 1995”, which is the Act the tax is levied undercomtax.cg.nic.in, Chhattisgarh Professional Tax Rules, 1995, read 24 September 2026
The rate is not published: The department's Acts list carries the GST, VAT and Central Sales Tax Acts and no profession tax Act, so the Schedule that sets the rates is not on the site. Its portal carries no profession tax registration service, and no rate notification surfacedcomtax.cg.nic.in, read 24 September 2026
Why the Rules' own bands are not shown: The return form in the Rules bands annual income — under ₹40,001, then to ₹50,000, ₹60,000, ₹80,000, ₹1,00,000, ₹1,50,000 and above — but note 8 to the form says it is to be suitably amended as the Schedule is amended, and the latest year the Rules refer to anywhere is 2002. Those bands are therefore illustrative of a Schedule as it stood, not a rate in force, and are not published here as oneChhattisgarh Professional Tax Rules, 1995, Form and note 8
Madhya Pradesh's slabs are not used: Both States levy under a Vritti Kar Adhiniyam of 1995, and Madhya Pradesh substituted its entire Schedule by MP Act 20 of 2018 — a Madhya Pradesh statute with no application in Chhattisgarh. Chhattisgarh's current slabs are not known here and a neighbour's are not shown in their placeMadhya Pradesh Act No. 20 of 2018
The current rate: Not yet addedNot obtainable from the department that levies it.

Updates

Chhattisgarh

Chhattisgarh-specific updates

1 Apr 2026
Chhattisgarh minimum wages: ₹11,402 a month unskilled in Zone A to 30 September 2026
The Labour Commissioner's notification 961 of 24.03.2026, Nava Raipur, sets the rates including variable dearness allowance for 1 April to 30 September 2026 across the forty-five general scheduled employments, of which entry 21 is shops, commercial establishments, residential hotels, restaurants and theatres. Three zones and four grades. In Zone A: ₹11,402 unskilled, ₹12,052 semi-skilled, ₹12,832 skilled and ₹13,612 highly skilled a month, or ₹439, ₹464, ₹494 and ₹524 a day. Zone B is ₹260 a month less in every grade and Zone C ₹260 less again — ₹10 a day at each step. The allowance is flat: ₹3,082 a month and ₹118.54 a day for every grade in every zone, on the All India Consumer Price Index of 424.80 on the 2001=100 base. A separate notification 960 of the same date covers agriculture on the 1986-87=100 base.
23 Aug 2018
Chhattisgarh's shops Act: ten workers and up, 125 overtime hours a quarter, 8 days' casual leave
The Chhattisgarh Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017 — Chhattisgarh Act No. 21 of 2018, in the Rajpatra of 23 August 2018 — applies to shops and establishments employing ten or more workers and repeals the 1958 Act. Hours are nine a day and forty-eight a week with a half-hour break after every five, a shift capped at ten and a half hours including rest and a spread-over of twelve; overtime beyond that is paid at twice the ordinary rate and capped at 125 hours in three months. Every worker gets a weekly holiday of at least twenty-four consecutive hours, compensatory leave within two months if it is denied, and twice the ordinary rate for working a rest day. Leave is eight days' casual leave a year credited quarterly, earned leave after 240 days at one day for every twenty worked, accumulation to forty-five days, a right to encash above that where leave applied for fifteen days in advance is refused, and eight paid festival holidays. Registration is within six months, with a Labour Identification Number.
21 Mar 2012
Chhattisgarh LWF: ₹15 employee, ₹45 employer, and a ₹1,500 floor
Section 9(2)(a) of the Chhattisgarh Shram Kalyan Nidhi Adhiniyam, 1982, as substituted by notification F 10-1/2011/16 of 21.03.2012, takes ₹15 from each employee and ₹45 from the employer for each employee on the register on 30 June and 31 December — and its proviso makes the employer's contribution not less than ₹1,500 a half-year whatever the headcount, a floor that binds below about thirty-four workers. Section 9(1) has the State Government contribute as well, so the fund has three contributors. The employer pays both shares before 15 July and 15 January, may deduct the employee's share only from June and December wages, and may never recover its own share from a worker. Chhattisgarh Act 26 of 2016 added a registered-employee definition and a registration section; it changed no rate.

Calculator

Not yet verified against an official source

Levied: Yes — under the Chhattisgarh Vritti Kar Adhiniyam, 1995
This month: Rate not published
Why: Chhattisgarh levies a profession tax and does not publish its current rate