Professional Tax in Odisha
Odisha levies professional tax under the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000. Here's the full slab table, due dates, registration process, and exemptions.
Updated: 22 August 2026Odisha Professional Tax Slab Rates
| Income Range (monthly) | Tax Amount |
|---|---|
| Up to ₹1,60,000/year | Nil |
| ₹1,60,001 – ₹3,00,000/year | ₹125/month (₹1,500/year) |
| Above ₹3,00,000/year | ₹200/month (₹300 in the final month) |
* Annual maximum: ₹2,500. Rates are set by the Odisha government and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000
Due Date
Last day of the following month
Registration
Employers register with the Odisha Commercial Tax and GST Organisation under the 2000 Act.
Exemptions
- Individuals with annual income up to ₹1,60,000
Odisha picks the band on annual income but deducts monthly, and adds a ₹100 top-up in the final month of the year so the top band totals exactly ₹2,500. Payroll runs that deduct a flat ₹200 for twelve months under-collect by ₹100 per employee.
Frequently Asked Questions: Odisha Professional Tax
What is the professional tax rate in Odisha?
Why is the final month's professional tax higher in Odisha?
Is Odisha professional tax based on monthly or annual salary?
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