Professional Tax (PT) in Andhra Pradesh (Updated: July 2025)

The Andhra Pradesh Professional Tax is levied under the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987, and governed by its corresponding Rules framed in 1987. The tax is applicable to individuals and employers engaged in various professions, trades, and employments within the state.

In this post, we provide a complete overview of Professional Tax in Andhra Pradesh—its applicability, registration process, tax slab rates, and filing details.

Applicability of Andhra Pradesh Professional Tax

The tax is payable by:

• Individuals engaged in any profession, trade, or employment in Andhra Pradesh
• Employers responsible for deducting and remitting PT on behalf of their employees

There are no specific exemptions mentioned under the Act.

Registration Process for Andhra Pradesh PT

Any employer or professional falling under the ambit of this Act must obtain registration and comply with tax filing requirements. Below is the list of essential documents required for PT registration:

• Memorandum of Association (MOA)
• Articles of Association (AOA)
• PAN Card of the entity
• Lease Agreement (if applicable)
• Employer’s Address Proof, ID Proof, and Photographs
• Board Resolution authorizing the signatory
• Residential Proof and Photographs of Directors/Proprietors/Managing Partners/Authorized Person [Aadhaar]
• Number of employees on the payroll
• Registration fee: ₹ 2,500 per director
• Bank Account details with a cancelled cheque
• Supporting documents (Sale Deed / Rental Agreement / Lease Deed / NOC) for “Additional Places of Business”—first and last pages required if applicable

Registration Mode

• Mode: Online
• Official Website: https://www.apct.gov.in/apportal/AllActs/APPT/APPTAct.aspx

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Professional Tax Rates in Andhra Pradesh

The applicable Professional Tax slab rates based on salary are:

Salary Range (Monthly)	PT Payable per Month
Upto ₹ 15,000	₹ 0 (Nil)
₹ 15,001 to ₹ 20,000	₹ 150
Above ₹ 20,001	₹ 200

Filing of Returns

Employers are required to file PT returns every month, within 10 days from the end of the previous month.

Requirement	Details
Due Date for Return Filing	10th of every month
Applicable Form	Form No. V

Conclusion:

Professional Tax compliance is mandatory for businesses and professionals operating in Andhra Pradesh. It is important for employers to ensure timely registration, accurate deduction of tax from employees’ salaries, and filing of returns on time to avoid any penalties.

For detailed information, registration, and filing, visit the official PT portal of Andhra Pradesh: https://www.apct.gov.in/apportal/AllActs/APPT/APPTAct.aspx