Professional Tax Slab in Chhattisgarh (2026)
What is Professional Tax?
In Chhattisgarh, professional tax is levied based on annual salary slabs up to a statutory constitutional ceiling of ₹2,500 per year. Salaries up to ₹40,000 per year are fully exempt, while incomes exceeding ₹3,00,000 attract a maximum annual professional tax of ₹2,400. Employers deduct this tax monthly and remit it to the state.
Annual Salary Slabs and Tax Rates
- Up to ₹40,000: Nil
- ₹40,001 to ₹50,000: ₹360 per year
- ₹50,001 to ₹60,000: ₹720 per year
- ₹60,001 to ₹80,000: ₹1,080 per year
- ₹80,001 to ₹1,00,000: ₹1,200 per year
- ₹1,00,001 to ₹1,50,000: ₹1,440 per year
- ₹1,50,001 to ₹2,00,000: ₹1,800 per year
- ₹2,00,001 to ₹2,50,000: ₹2,160 per year
- ₹2,50,001 to ₹3,00,000: ₹2,280 per year
- Above ₹3,00,000: ₹2,400 per year
Compliance and Due Dates
- Monthly deduction: Employers deduct 1/12th of the annual tax liability from employee salaries each month.
- Deposit deadline: Deducted taxes must be paid to the Chhattisgarh Commercial Tax Department within 10 days of the end of the respective month.
- Late penalty: Delayed payments attract a penalty of 2% per month on the total due amount.
Professional Tax Slab in Chhattisgarh (2026)
Chhattisgarh levies Professional Tax (PT) under the Chhattisgarh Vritti Kar Adhiniyam, 1995[. Professional Tax is applicable to salaried employees, professionals, traders, and other persons covered under the Act. Employers deduct Professional Tax from employee salaries every month and deposit it with the Commercial Tax Department, Government of Chhattisgarh.
Chhattisgarh Professional Tax Slab (2026) For Salaried Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹8,333 | Nil |
| ₹8,334 – ₹12,500 | ₹130 |
| ₹12,501 – ₹16,667 | ₹150 |
| ₹16,668 – ₹20,833 | ₹200 |
| Above ₹20,833 | ₹208 per month* |
*For employees in the highest slab, the annual Professional Tax is adjusted to the maximum limit of ₹2,500 (generally ₹208 per month and adjustment in the final month).
Chhattisgarh Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹8,000 | Nil | Nil |
| ₹10,000 | ₹130 | ₹1,560 |
| ₹15,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹208 (approx.) | ₹2,500 |
Key Highlights of Chhattisgarh Professional Tax
- Applicable State: Chhattisgarh
- Act: Chhattisgarh Vritti Kar Adhiniyam, 1995
- Deduction Frequency: Monthly
- Salary up to ₹1,00,000 per year: Nil Professional Tax
- Maximum Annual Professional Tax: ₹2,500
- Maximum Monthly Deduction: Approx. ₹208 (with final adjustment)
- Applicable Cities: Raipur, Bhilai, Bilaspur, Korba, Durg, Rajnandgaon, Jagdalpur, and other districts of Chhattisgarh
Employer Responsibilities in Chhattisgarh
Employers operating in Chhattisgarh must:
- Obtain Professional Tax Registration Certificate (PTRC), wherever applicable.
- Calculate and deduct PT from employee salaries.
- Deposit deducted Professional Tax within the prescribed timeline
- File required Professional Tax returns.
- Maintain salary and statutory compliance records.
Professional Tax Slab in Raipur (2026)
Raipur follows the Chhattisgarh Vritti Kar Adhiniyam, 1995 for Professional Tax (PT). The Professional Tax slabs applicable in Raipur are the same as the slabs applicable throughout Chhattisgarh. Employers deduct Professional Tax from eligible employees' salaries every month and deposit it with the Commercial Tax Department, Government of Chhattisgarh.
Raipur Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹8,333 | Nil |
| ₹8,334 – ₹12,500 | ₹130 |
| ₹12,501 – ₹16,667 | ₹150 |
| ₹16,668 – ₹20,833 | ₹200 |
| Above ₹20,833 | ₹208 per month* |
*Maximum annual Professional Tax is restricted to ₹2,500. The highest slab is adjusted in the final month to meet the annual limit.
Raipur Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹8,000 | Nil | Nil |
| ₹10,000 | ₹130 | ₹1,560 |
| ₹15,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹208 (approx.) | ₹2,500 |
Key Highlights of Raipur Professional Tax
- Applicable City: Raipur
- State: Chhattisgarh
- Act: Chhattisgarh Vritti Kar Adhiniyam, 1995
- Deduction Frequency: Monthly
- Salary up to ₹1,00,000 per year: Nil PT
- Maximum Annual Professional Tax: ₹2,500
- Maximum Monthly Deduction: ₹208 (with final adjustment)
- Applicable Areas: Raipur city, Nava Raipur, and other districts of Chhattisgarh follow the same state slab
Employer Responsibilities in Raipur
Companies operating in Raipur must:
- Obtain Professional Tax Registration Certificate (PTRC), wherever applicable
- Calculate PT based on employee salary
- Deduct Professional Tax from monthly payroll
- Deposit collected PT within the prescribed due date
- File required Professional Tax returns
- Maintain payroll compliance records
Professional Tax Slab in Bhilai (2026)
Bhilai follows the Chhattisgarh Professional Tax rules under the Chhattisgarh Vritti Kar Adhiniyam, 1995[ The Professional Tax (PT) slabs applicable in Bhilai are the same as those applicable throughout Chhattisgarh. Employers deduct Professional Tax from eligible employees' salaries and deposit it with the Commercial Tax Department, Government of Chhattisgarh.
Bhilai Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹8,333 | Nil |
| ₹8,334 – ₹12,500 | ₹130 |
| ₹12,501 – ₹16,667 | ₹150 |
| ₹16,668 – ₹20,833 | ₹200 |
| Above ₹20,833 | ₹208 per month* |
*The maximum Professional Tax payable is limited to ₹2,500 per financial year. The final month deduction may be adjusted to meet the annual limit[cite: 1].
Bhilai Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹8,000 | Nil | Nil |
| ₹10,000 | ₹130 | ₹1,560 |
| ₹15,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹208 (approx.) | ₹2,500 |
Key Highlights of Bhilai Professional Tax
- Applicable City: Bhilai
- State: Chhattisgarh
- Act: Chhattisgarh Vritti Kar Adhiniyam, 1995
- Deduction Frequency: Monthly
- Salary up to ₹1,00,000 per year: Nil PT
- Maximum Annual Professional Tax: ₹2,500
- Maximum Monthly Deduction: ₹208 (with final adjustment)
- Applicable Areas: Bhilai, Durg, Raipur, Bilaspur, Korba, Rajnandgaon, and other areas of Chhattisgarh follow the same Professional Tax structure
Employer Responsibilities in Bhilai
Employers operating in Bhilai must:
- Obtain Professional Tax registration wherever applicable
- Calculate Professional Tax based on employee salary
- Deduct PT from monthly payroll
- Deposit collected Professional Tax within the prescribed timeline.
- File applicable PT returns.
- Maintain payroll and statutory compliance records.
Professional Tax Slab in Bilaspur (2026)
Bilaspur follows the Chhattisgarh Professional Tax rules under the Chhattisgarh Vritti Kar Adhiniyam, 1995. The Professional Tax (PT) slabs applicable in Bilaspur are the same as those applicable throughout Chhattisgarh. Employers deduct Professional Tax from eligible employees' salaries and deposit it with the Commercial Tax Department, Government of Chhattisgarh.
Bilaspur Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹8,333 | Nil |
| ₹8,334 – ₹12,500 | ₹130 |
| ₹12,501 – ₹16,667 | ₹150 |
| ₹16,668 – ₹20,833 | ₹200 |
| Above ₹20,833 | ₹208 per month* |
*For the highest salary category, the annual Professional Tax is limited to ₹2,500. The monthly deduction is generally ₹208, with an adjustment in the final month to meet the annual limit
Bilaspur Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹8,000 | Nil | Nil |
| ₹10,000 | ₹130 | ₹1,560 |
| ₹15,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹208 (approx.) | ₹2,500 |
Key Highlights of Bilaspur Professional Tax
- Applicable City: Bilaspur
- State: Chhattisgarh
- Act: Chhattisgarh Vritti Kar Adhiniyam, 1995
- Deduction Frequency: Monthly
- Salary up to ₹1,00,000 per year: Nil Professional Tax
- Salary above ₹1,00,000: Applicable as per slab
- Maximum Annual Professional Tax: ₹2,500
- Maximum Monthly Deduction: ₹208 (with final adjustment)
- Applicable Areas: Bilaspur and other cities of Chhattisgarh follow the same Professional Tax structure
Employer Responsibilities in Bilaspur
Employers operating in Bilaspur must:
- Obtain Professional Tax registration wherever applicable
- Calculate Professional Tax based on employee salary
- Deduct PT from monthly payroll
- Deposit collected Professional Tax within the prescribed timeline.
- File applicable Professional Tax returns.
- Maintain payroll and statutory compliance records.
Professional Tax Slab in Korba (2026)
Korba follows the Chhattisgarh Professional Tax rules under the Chhattisgarh Vritti Kar Adhiniyam, 1995[. The Professional Tax (PT) slabs applicable in Korba are the same as those applicable throughout Chhattisgarh. Employers deduct Professional Tax from eligible employees' salaries and deposit it with the Commercial Tax Department, Government of Chhattisgarh.
Korba Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹8,333 | Nil |
| ₹8,334 – ₹12,500 | ₹130 |
| ₹12,501 – ₹16,667 | ₹150 |
| ₹16,668 – ₹20,833 | ₹200 |
| Above ₹20,833 | ₹208 per month* |
*The maximum Professional Tax payable is ₹2,500 per financial year. For the highest slab, the deduction is adjusted in the final month to maintain the annual limit.
Korba Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹8,000 | Nil | Nil |
| ₹10,000 | ₹130 | ₹1,560 |
| ₹15,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹208 (Approx.) | ₹2,500 |
Key Highlights of Korba Professional Tax
- Applicable City: Korba
- State: Chhattisgarh
- Act: Chhattisgarh Vritti Kar Adhiniyam, 1995
- Deduction Frequency: Monthly
- Salary up to ₹1,00,000 per year: Nil Professional Tax
- Maximum Annual Professional Tax: ₹2,500
- Maximum Monthly Deduction: ₹208 (with final adjustment)
- Applicable Areas: Korba, Raipur, Bhilai, Bilaspur, Durg, Rajnandgaon, and other districts of Chhattisgarh follow the same PT structure
Employer Responsibilities in Korba
Employers operating in Korba must:
- Obtain Professional Tax registration wherever applicable.
- Calculate Professional Tax based on employee salary
- Deduct PT from monthly payroll
- Deposit collected Professional Tax within the prescribed timeline
- File required Professional Tax returns
- Maintain payroll and statutory compliance records.
Professional Tax Slab in Raigarh (2026)
Raigarh follows the Chhattisgarh Professional Tax rules under the Chhattisgarh Vritti Kar Adhiniyam, 1995. The Professional Tax (PT) slabs applicable in Raigarh are the same as those applicable throughout Chhattisgarh. Employers deduct Professional Tax from eligible employees' salaries and deposit it with the Commercial Tax Department, Government of Chhattisgarh .
Raigarh Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹8,333 | Nil |
| ₹8,334 – ₹12,500 | ₹130 |
| ₹12,501 – ₹16,667 | ₹150 |
| ₹16,668 – ₹20,833 | ₹200 |
| Above ₹20,833 | ₹208 per month* |
*The maximum Professional Tax payable is limited to ₹2,500 per financial year. The final month deduction may be adjusted to ensure the annual limit is not exceeded.
Raigarh Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹8,000 | Nil | Nil |
| ₹10,000 | ₹130 | ₹1,560 |
| ₹15,000 | ₹150 | ₹1,800 |
| ₹20,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹208 (Approx.) | ₹2,500 |
Key Highlights of Raigarh Professional Tax
- Applicable City: Raigarh
- State: Chhattisgarh
- Act: Chhattisgarh Vritti Kar Adhiniyam, 1995
- Deduction Frequency: Monthly
- Salary up to ₹8,333 per month: Nil PT
- ₹8,334 – ₹12,500 salary: ₹130/month PT
- ₹12,501 – ₹16,667 salary: ₹150/month PT
- ₹16,668 – ₹20,833 salary: ₹200/month PT
- Above ₹20,833 salary: ₹208/month PT
- Maximum Annual Professional Tax: ₹2,500[
Employer Responsibilities in Raigarh
Employers operating in Raigarh must:
- Obtain Professional Tax registration wherever applicable
- Calculate Professional Tax based on employee salary
- Deduct PT from monthly payroll.
- Deposit collected Professional Tax within the prescribed timeline.
- File applicable Professional Tax returns.
- Maintain salary and statutory compliance records.
Conclusion
Chhattisgarh levies Professional Tax (PT) under the Chhattisgarh Vritti Kar Adhiniyam, 1995. Professional Tax is applicable to salaried employees, professionals, traders, and other persons covered under the Act. Employers deduct Professional Tax from employee salaries every month and deposit it with the Commercial Tax Department, Government of Chhattisgarh.
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