Odisha Professional Tax Slabs (FY 2026-27)

FY २०२६-२७ Odisha Statutory Guide
The Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 regulates professional tax. Registration is mandatory for all employers and professionals.

Official Odisha PT Slabs

Salary Range (₹) Tax Payable Assessment Cycle
0 to 1,60,000
(Annual Basis)
Nil (Exempt) Exempt for annual income up to ₹1,60,000.
1,60,001 to 3,00,000
(Annual Basis)
₹125 / month ₹125/month (₹1,500/year) for income between ₹1.6L and ₹3L annually.
Above 3,00,001
(Annual Basis)
₹200 / month
₹300 in Mar
₹200/month (₹300 in last month, total ₹2,500/year).

Compliance Deadline

Monthly for employers; Annual for individuals.

Penal Provisions

Interest at 1.25% per month + Penalty up to 50% for default.

Registration & Enrollment: Registration via Odisha Commercial Taxes portal. Visit Official Odisha Portal

Odisha Professional Tax FAQs

What is the exemption limit in Odisha?
Individuals earning an annual income of ₹1,60,000 or below are exempt from paying Professional Tax in Odisha.

Statutory Context for Odisha

Professional Tax in **Odisha** is regulated by specific state statutes. Employers are required to obtain a **Certificate of Registration (PRN)** to deduct and pay the tax on behalf of their employees. Individuals or professionals who are self-employed are required to obtain a **Certificate of Enrolment**.

Failure to comply with the PT regulations in Odisha may result in monthly interest penalties or a lump-sum fine as specified in the state's latest finance gazette for FY 2026-27.

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