Professional Tax Slab in Andhra Pradesh (2026)
What is Professional Tax?
Unlike income tax, professional tax is usually a set amount that is deducted only if a person earns more than a specific monthly income. For example, in the state of Andhra Pradesh, any person earning between ₹21,001 to ₹30,000 is eligible to pay a monthly professional tax of ₹135. Each state has their own professional tax slabs. Moreover, a state may choose to change their professional tax slabs as per Article 276 of the Constitution of India.
While professional tax rates vary from state to state, Article 276 of the Constitution of India clearly stipulates that a State Government cannot impose a professional tax that is higher than ₹2,500 per month.
Who Collects Professional Tax?
In states where professional tax is applicable, the Commercial Tax Department of the state is responsible for collecting the amount. Your employer will deduct the professional tax amount from your salary and then submit it to the Commercial Tax Department. It is then the tax department’s duty to forward the collected amount to the state government.
Professional Tax applies to:
- Salaried employees working in establishments registered under the applicable local authority.
- Employers who are responsible for deducting and remitting the tax.
- Self-employed professionals, traders, and business owners, where applicable under the local authority's regulations.
Who Needs to Pay Professional Tax?
Both salaried and self-employed people need to pay professional tax. While salaried individuals pay professional tax via TDS, self-employed workers will need to submit the tax themselves.
People who need to pay professional tax include:
- Any salaried person. Generally, salaried individuals need not pay professional tax directly. Their employer will directly deduct the professional tax amount from their monthly salary.
- Any self-employed professional who earns more than the stipulated income limited (as per State’s professional tax slab).
- Any company/business/private firm.
- Income earned by Hindu Undivided Families is also eligible for professional tax.
If you are self-employed, you can pay your professional tax to the Commercial Tax Department by following the steps given below:
- Go to the official state government website that deals with professional tax registration. This website will differ from state to state. Just look for “[state name] professional tax registration” on a search engine, where [state name] will be the name of the state you currently work in.
- Fill the application form relevant to professional tax registration.
- You will also need to share your PAN Card (or company PAN in case of private firms), your address proof, and bank account details.
Professional Tax Slab in Andhra Pradesh (2026)
Professional Tax in Andhra Pradesh is governed by the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. The tax is deducted monthly by employers from eligible employees and remitted to the Commercial Taxes Department. The Professional Tax slab remains unchanged for 2026.
Andhra Pradesh Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months).
Key Highlights
- Applicable State: Andhra Pradesh
- Tax Deduction Frequency: Monthly
- Exemption Limit: Monthly salary up to ₹15,000
- Taxable Salary: Above ₹15,000 per month
- Maximum Annual Professional Tax: ₹2,400
Employers must deduct Professional Tax from employee salaries and deposit it with the Andhra Pradesh Commercial Taxes Department.
Employer Responsibilities
Employers in Andhra Pradesh are required to:
- Register under the Andhra Pradesh Professional Tax Act.
- Deduct Professional Tax from eligible employees every month.
- Deposit the deducted tax within the prescribed due date.
- File the required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Due Date
Professional Tax deducted during a month is generally required to be remitted, along with the prescribed return, on or before the 10th of the following month.
Example Calculation
| Monthly Gross Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹150 | ₹1,800 |
| ₹25,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Professional Tax Slab in Visakhapatnam (2026)
Visakhapatnam (Vizag) follows the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. Professional Tax (PT) is levied uniformly across Andhra Pradesh, including Visakhapatnam. Employers are required to deduct Professional Tax from eligible employees every month and remit it to the Commercial Taxes Department. The Professional Tax slab remains unchanged for 2026.
Visakhapatnam Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months).
Annual Professional Tax Calculation
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹150 | ₹1,800 |
| ₹25,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights
- Applicable City: Visakhapatnam (Vizag)
- State: Andhra Pradesh
- Tax Deduction Frequency: Monthly
- Exemption Limit: Employees earning up to ₹15,000 per month.
- Taxable Salary: Above ₹15,000 per month.
- Maximum Annual Professional Tax: ₹2,400.
Professional Tax is deducted by employers and deposited with the Andhra Pradesh Commercial Taxes Department.
Employer Responsibilities
Employers in Visakhapatnam are responsible for:
- Registering under the Andhra Pradesh Professional Tax Act.
- Deducting Professional Tax from eligible employees.
- Depositing the deducted tax within the prescribed due dates.
- Filing Professional Tax returns.
- Maintaining payroll and statutory compliance records.
Due Date
Professional Tax deducted from employees is generally required to be remitted on or before the 10th of the following month, along with the prescribed return.
Professional Tax Slab in Vijayawada (2026)
Vijayawada follows the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. Professional Tax (PT) is levied uniformly across Andhra Pradesh, including Vijayawada. Employers are required to deduct Professional Tax from eligible employees every month and remit it to the Andhra Pradesh Commercial Taxes Department. In 2025, the Government of Andhra Pradesh also shifted the Professional Tax administration for Vijayawada to the Commercial Taxes Department, but the tax slabs remained unchanged.
Vijayawada Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months).
Annual Professional Tax Calculation
| Monthly Gross Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹150 | ₹1,800 |
| ₹25,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights
- Applicable City: Vijayawada
- State: Andhra Pradesh
- Professional Tax Deduction: Monthly
- Exemption Limit: Employees earning up to ₹15,000 per month.
- Taxable Salary: Above ₹15,000 per month.
- Maximum Annual Professional Tax: ₹2,400.
Employers are responsible for deducting Professional Tax from employees' salaries and remitting it to the Andhra Pradesh Commercial Taxes Department.
Employer Responsibilities
Employers in Vijayawada must:
- Register under the Andhra Pradesh Professional Tax Act.
- Deduct Professional Tax from eligible employees every month.
- Deposit the deducted tax within the prescribed due date.
- File the required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Due Date
Professional Tax deducted during a month is generally required to be remitted on or before the 10th of the following month, along with the prescribed return.
Professional Tax Slab in Guntur (2026)
Guntur follows the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. Professional Tax (PT) is levied uniformly across Andhra Pradesh, including Guntur. Employers are required to deduct Professional Tax from eligible employees every month and remit it to the Andhra Pradesh Commercial Taxes Department. The Professional Tax slab remains unchanged for 2026.
Guntur Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months).
Annual Professional Tax Calculation
| Monthly Gross Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹150 | ₹1,800 |
| ₹25,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights
- Applicable City: Guntur
- State: Andhra Pradesh
- Professional Tax Deduction: Monthly
- Exemption Limit: Employees earning up to ₹15,000 per month.
- Taxable Salary: Above ₹15,000 per month.
- Maximum Annual Professional Tax: ₹2,400.
Professional Tax is deducted by employers and deposited with the Andhra Pradesh Commercial Taxes Department.
Employer Responsibilities
Employers in Guntur must:
- Register under the Andhra Pradesh Professional Tax Act.
- Deduct Professional Tax from eligible employees every month.
- Deposit the deducted tax within the prescribed due date.
- File the required Professional Tax returns.
- Maintain payroll registers and statutory compliance records.
Due Date
Professional Tax deducted from employees is generally required to be remitted on or before the 10th of the following month, along with the prescribed return.
Professional Tax Slab in Tirupati (2026)
Tirupati follows the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. Professional Tax (PT) is levied uniformly across Andhra Pradesh, including Tirupati. Employers are required to deduct Professional Tax from eligible employees every month and remit it to the Andhra Pradesh Commercial Taxes Department. The Professional Tax slab remains unchanged for 2026.
Tirupati Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months).
Annual Professional Tax Calculation
| Monthly Gross Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹150 | ₹1,800 |
| ₹25,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights
- Applicable City: Tirupati
- State: Andhra Pradesh
- Professional Tax Deduction: Monthly
- Exemption Limit: Employees earning up to ₹15,000 per month.
- Taxable Salary: Above ₹20,000 per month attracts a monthly PT of ₹200, while salaries between ₹15,001 and ₹20,000 attract ₹150.
- Maximum Annual Professional Tax: ₹2,400.
Employers are responsible for deducting Professional Tax from employee salaries and depositing it with the Andhra Pradesh Commercial Taxes Department.
Employer Responsibilities
Employers in Tirupati must:
- Register under the Andhra Pradesh Professional Tax Act.
- Deduct Professional Tax from eligible employees every month.
- Deposit the deducted tax within the prescribed due date.
- File the required Professional Tax returns.
- Maintain payroll registers and statutory compliance records.
Due Date
Professional Tax deducted during a month is generally required to be remitted on or before the 10th of the following month, along with the prescribed return.
Professional Tax Slab in Anantapur (2026)
Anantapur follows the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. Professional Tax (PT) is levied uniformly across Andhra Pradesh, including Anantapur. Employers are required to deduct Professional Tax from eligible employees every month and remit it to the Andhra Pradesh Commercial Taxes Department. The Professional Tax slab remains unchanged for 2026.
Anantapur Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months).
Annual Professional Tax Calculation
| Monthly Gross Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹150 | ₹1,800 |
| ₹25,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights
- Applicable City: Anantapur
- State: Andhra Pradesh
- Professional Tax Deduction: Monthly
- Exemption Limit: Employees earning up to ₹15,000 per month are exempt.
- Taxable Salary: ₹15,001–₹20,000 attracts ₹150 per month, while salaries above ₹20,000 attract ₹200 per month.
- Maximum Annual Professional Tax: ₹2,400.
Employers must deduct Professional Tax from eligible employees and deposit it with the Andhra Pradesh Commercial Taxes Department.
Employer Responsibilities
Employers in Anantapur must:
- Register under the Andhra Pradesh Professional Tax Act.
- Deduct Professional Tax from eligible employees every month.
- Deposit the deducted tax within the prescribed due date.
- File the required Professional Tax returns.
- Maintain payroll registers and statutory compliance records.
Due Date
Professional Tax deducted during a month is generally required to be remitted on or before the 10th of the following month, along with the prescribed return.
Professional Tax Slab in Kakinada (2026)
Kakinada follows the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. Professional Tax (PT) is levied uniformly across Andhra Pradesh, including Kakinada. Employers are required to deduct Professional Tax from eligible employees every month and remit it to the Andhra Pradesh Commercial Taxes Department. The Professional Tax slab remains unchanged for 2026.
Kakinada Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months).
Annual Professional Tax Calculation
| Monthly Gross Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹150 | ₹1,800 |
| ₹25,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights
- Applicable City: Kakinada
- State: Andhra Pradesh
- Professional Tax Deduction: Monthly
- Exemption Limit: Employees earning up to ₹15,000 per month.
- Taxable Salary: ₹15,001–₹20,000 attracts ₹150 per month, while salaries above ₹20,000 attract ₹200 per month.
- Maximum Annual Professional Tax: ₹2,400.
Employers are responsible for deducting Professional Tax from employee salaries and remitting it to the Andhra Pradesh Commercial Taxes Department.
Employer Responsibilities
Employers in Kakinada must:
- Register under the Andhra Pradesh Professional Tax Act.
- Deduct Professional Tax from eligible employees every month.
- Deposit the deducted tax within the prescribed due date.
- File the required Professional Tax returns.
- Maintain payroll registers and statutory compliance records.
Due Date
Professional Tax deducted during a month is generally required to be remitted on or before the 10th of the following month, along with the prescribed return.
Conclusion
Professional Tax in Andhra Pradesh is governed by the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. The tax is deducted monthly by employers from eligible employees and remitted to the Commercial Taxes Department. The Professional Tax slab remains unchanged for 2026.
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