Applies to this profile · Odisha levies professional taxAct/Rule-sourced₹200 a month at ₹3,36,000 a year (₹28,000 × 12)

Professional tax

When to pay, how much.

The Act as published and the rates in force do not agree, and the rates here are the chart's

India Code's copy of the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 still carries the Schedule as originally enacted, which sets MONTHLY slabs — nil up to ₹5,000, then ₹30, ₹50, ₹75, ₹100 and ₹150, reaching ₹200 a month above ₹20,000. The rate chart the Commissionerate of CT & GST publishes, which is the department that administers the tax, sets ANNUAL slabs instead: nil below ₹1,60,000, ₹125 a month to ₹3,00,000, and ₹200 a month with ₹300 in the last month above it. The figures on this page are the chart's, because that is the administering department's current statement of what is payable; the Act's own Schedule has evidently been substituted by an amendment that the India Code copy does not reflect, and that amending instrument is not held here.

Commissionerate of CT & GST, Odisha — profession tax ↗

Odisha levies profession tax on annual gross salary, not on a monthly figure — so a monthly wage has to be annualised before it is compared against the slabs.

Not yet verified against an official source

Salary and wage earners

Below ₹1,60,000 a year: NilRate chart for the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000, published by the Commissionerate of CT & GST, Odisha
₹1,60,000 to ₹3,00,000 a year: ₹125 a monthRate chart for the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000, published by the Commissionerate of CT & GST, Odisha
Above ₹3,00,000 a year: ₹200 a month for eleven months, then ₹300That comes to ₹2,500 in the year — the ceiling Article 276(2) of the Constitution places on this tax. The odd last month is how Odisha reaches it exactly.Rate chart for the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000, published by the Commissionerate of CT & GST, Odisha

Who registers

Employers: Register as a profession tax deductorBusiness entities in Odisha deduct the tax from monthly salary at the applicable rate and deposit it into the appropriate head of account of the State Government through the Odisha Treasury every month.Rate chart for the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000, published by the Commissionerate of CT & GST, Odisha
Entities registered under GST or VAT: ₹2,500 a yearAn entity already registered, or liable to be registered, under the GST Act or the VAT Act in Odisha enrols under the Profession Tax Act in its own right and pays a fixed sum each year, separately from anything it deducts for its employees.Rate chart for the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000, published by the Commissionerate of CT & GST, Odisha