Professional Tax in Odisha (formerly Orissa) is governed under The Orissa State Tax on Professions, Trades, Callings and Employments Act, 2000, and administered through The Orissa State Tax on Professions, Trades, Callings and Employments Rules, 2000. This state-level tax applies to individuals, professionals, and employers engaged in various professions and trades across Odisha.
This article provides a complete guide on Odisha Professional Tax—covering applicability, required documents, tax rates, registration process, and filing guidelines.
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Click here to get the Lowest QuotesApplicability of Odisha Professional Tax
Under this Act:
- Any person or employer liable under the Act must pay Professional Tax.
- Employers are required to deduct PT from their employees’ salaries and deposit it with the Odisha state government.
Exemption:
- Currently, there are no specific exemptions mentioned under the Act.
Documents Required for PT Registration in Odisha
To register under Odisha PT, businesses and employers need to prepare the following documents:
- Memorandum of Association (MOA)
- Articles of Association (AOA)
- PAN Card
- Lease Agreement (if applicable)
- S&E Certificate / Trade License Copy
- Employer’s Address Proof and ID Proof
- Valid Email Address and Phone Number
- Enrolment Fee: ₹ 2,500
- Bank Account Details with Cancelled Cheque
- List of employees with their Gross Salary
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Odisha PT Registration Process
- Mode: Online
- Official Website: https://odishatax.gov.in/#
Employers and professionals can register online through the official Odisha tax portal by submitting the necessary documents and forms.
Odisha Professional Tax Slab Rates
Professional Tax in Odisha is calculated on an annual salary basis as per the following slabs:
Annual Salary Range (INR) | PT Payable (Annually) | Monthly Payment Details |
Upto ₹ 1,60,000 | ₹ 0 (Nil) | Nil |
₹ 1,60,001 to ₹ 3,00,000 | ₹ 1,500 | ₹ 125 per month |
Above ₹ 3,00,001 | ₹ 2,400 | ₹ 200 per month (Apr to Feb), ₹ 300 payable in April for March |
Filing of Returns for Odisha PT
Employers are required to file their Professional Tax returns annually:
Filing Frequency | Due Date |
Annually | On or before 30th March |
Conclusion:
Professional Tax compliance is a statutory obligation for businesses and professionals operating in Odisha. Ensuring timely registration, accurate tax deductions, and annual filing of returns helps maintain compliance and avoid penalties.
For further details and the latest updates, visit the official Odisha tax portal: https://odishatax.gov.in/#
For any assistance in
HRMS, Payroll & Compliance Outsourcing, Tax Management or S&E Registration, do contact us.
We provide PAN India service.
Click here to get the Lowest Quotes