Professional Tax in the Union Territory of Puducherry is levied under the Puducherry Municipalities Act, 1973 and Puducherry Village and Commune Panchayats Act, 1973. It follows a half-yearly cycle.
Official Puducherry PT Slabs
| Salary Range (₹) | Tax Payable | Assessment Cycle |
|---|---|---|
|
0 to 99,999
(Monthly Basis) |
Nil (Exempt) | Exempt up to ₹99,999 per half-year. |
|
1,00,000 to 2,00,000
(Monthly Basis) |
₹250 / half-year | ₹250 per half-year. |
|
2,00,001 to 3,00,000
(Monthly Basis) |
₹500 / half-year | Standard Slab |
|
3,00,001 to 4,00,000
(Monthly Basis) |
₹750 / half-year | Standard Slab |
|
4,00,001 to 5,00,000
(Monthly Basis) |
₹1000 / half-year | Standard Slab |
|
Above 5,00,001
(Monthly Basis) |
₹1250 / half-year | Maximum ₹1,250 per half-year. |
Compliance Deadline
Payable by August 30 (1st Half) and February 28/29 (2nd Half).
Penal Provisions
Penalties for non-payment are governed by the Puducherry Municipality rules.
Registration & Enrollment:
Application to the local Municipal Commissioner or Panchayat Secretary.
Visit Official Puducherry Portal