Professional tax · FY 2026-27
Professional tax in Odisha
The slabs for salaried employees in Odisha, when the employer pays, and a calculator. For companies in Bhubaneswar and across the state.
Slabs
Based on monthly gross salary.
| Monthly gross salary | Professional tax |
|---|---|
| Up to ₹13,304 | Nil |
| ₹13,305 to ₹25,000 | ₹125 a month |
| Above ₹25,000 | ₹200 a month |
The law sets the bands on annual salary (₹1.6 lakh and ₹3 lakh). In the top band, ₹300 is deducted in the last month so the year comes to ₹2,500.
When the employer pays: By the last day of the same month.
Calculator
Professional tax in Odisha
₹2,500 a year
₹200 a month.
Let payroll work it out every month
Vijaya Rise deducts professional tax for each employee by their state, along with PF, ESI and TDS, and reminds you before every due date. Free for up to 10 employees.
Free for up to 10 employees · No card needed
Common questions
Who has to pay professional tax in Odisha?
Salaried employees working in Odisha whose salary is above the nil slab. The employer deducts it from salary and pays it to the state.
What is the maximum professional tax in Odisha?
The Constitution caps professional tax at ₹2,500 a year per person, so no state can charge more than that.
When does the employer pay professional tax in Odisha?
By the last day of the same month.
Is professional tax deductible from income tax?
Yes, in the old tax regime the professional tax paid is deducted from salary income. The new tax regime does not allow it.
Does the employer need to register?
Yes. Employers with staff in Odisha register with the state for professional tax (and in many states the business itself pays an annual amount). Register before the first salary that attracts PT.
Rates as used in Vijaya Rise payroll, re-checked against state notifications on 25 October 2026. States revise these from time to time: confirm with your CA or the state commercial tax department before filing.