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LABOR LAW LIBRARYPROFESSIONAL TAXProfessional Tax in Odisha: Rates & Compliance (2026)
Act
The Orissa State Tax On Professions, Trades, Callings And Employments Act, 2000
Rule
The Orissa State Tax On Professions, Trades, Callings And Employments Rules, 2000
Applicability
A person or employer by whom tax is payable under this Act
Exemption
Not Applicable
Registration Form
Registration Process
Online
List Of Documents For Registration
Memorandum Of Association
- Articles Of Association
- PAN Card
- Lease Agreement
- S&E Certificate / Trade License Copy
- Employer Address Proof and ID Proof
- Email address and Phone Number
- INR 2500/- for Enrollment Fees
- Bank Details with Cancel Cheque
- List of employees with Gross Salary
Professional Rates
| Salary (INR) | PT Amount | Remarks |
|---|---|---|
| Upto 160000 | ₹ 0 | Nil |
| Between 160001 To 300000 | ₹ 125 | Employer has to deduct on March month only |
| Above 300001 | ₹ 200 | |
| Above 300001 | ₹ 300 |
Filings of Returns
| Task | Last Date Of Filing Returns | Form |
|---|---|---|
| Consolidated Return | Every year(s) on day 30 of March |
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