The Government of Odisha completely abolished Professional Tax in the state with effect from April 1, 2026. Salaried employees and professionals no longer have any professional tax deducted from their income, and employers are exempt from filing related returns.
Historical Slabs (Prior to April 1, 2026)
Before the repeal via the Odisha Finance Department Notification, the state followed an annual income slab structure collected on a monthly basis up to a maximum cap of ₹2,500 per year:
- Up to ₹1,60,000: Nil (Exempt)
- ₹1,60,001 to ₹3,00,000: ₹125 per month (₹1,500 per year)
- Above ₹3,00,000: ₹200 per month for the first 11 months and ₹300 in the final month (₹2,500 per year)
Key Compliance Rules
- No Future Deductions: Employers must stop deducting professional tax from employee payrolls.
- Past Liabilities: Arrears, prior liabilities, or ongoing legal proceedings concerning periods before April 1, 2026, remain enforceable under the old framework.
Professional Tax Slab in Odisha (2026) Overview
Odisha Professional Tax (PT) is governed by the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000. Professional Tax was applicable to salaried employees, professionals, traders, and businesses in Odisha. However, the Government of Odisha has announced the discontinuation of Professional Tax from 1 April 2026. Therefore, no Professional Tax deduction is applicable for salary periods from April 2026 onwards.
Odisha Professional Tax Slab Structure
Professional Tax Applicable Up to 31 March 2026
| Annual Salary / Income |
Professional Tax |
|---|
| Up to ₹1,60,000 |
Nil |
| ₹1,60,001 – ₹3,00,000 |
₹125 per month |
| Above ₹3,00,000 |
₹200 per month for 11 months + ₹300 in the last month |
Professional Tax From 1 April 2026
| Period |
Professional Tax Status |
|---|
| Up to 31 March 2026 |
Applicable as per Odisha PT slabs |
| From 1 April 2026 |
Not Applicable (Nil) |
Odisha Professional Tax Calculation Examples (2026)
Salary Period Before 31 March 2026
| Monthly Salary |
Monthly PT |
Annual PT |
|---|
| ₹12,000 |
Nil |
Nil |
| ₹20,000 |
₹125 |
₹1,500 |
| ₹40,000 |
₹200 |
₹2,500 |
Salary Period From April 2026
| Monthly Salary |
Professional Tax |
|---|
| ₹20,000 |
Nil |
| ₹50,000 |
Nil |
| ₹1,00,000 |
Nil |
Key Highlights of Odisha Professional Tax
- Applicable State: Odisha
- Professional Tax Act: Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000
- Maximum Annual PT (before abolition): ₹2,500
- Salary deduction frequency: Monthly
- Current Status (from 1 April 2026): No Professional Tax deduction
Employer Payroll Compliance in Odisha
Employers in Odisha should:
- Stop Professional Tax deductions for salary periods from April 2026 onwards.
- Update payroll software configuration to mark Odisha PT as Not Applicable (N/A).
- Maintain records of Professional Tax deductions made up to March 2026.
- Complete any pending PT payments or compliance requirements for earlier periods.
Professional Tax Slab in Bhubaneswar (2026)
Bhubaneswar follows the Professional Tax rules applicable in Odisha. However, the Government of Odisha has abolished Professional Tax with effect from 1 April 2026 through the Odisha State Tax on Professions, Trades, Callings and Employment (Repeal) Ordinance, 2026. Therefore, employees and professionals in Bhubaneswar will not have Professional Tax deductions for salary periods from April 2026 onwards.
Bhubaneswar Professional Tax Slab (2026)
Professional Tax Status From 1 April 2026
| Monthly Salary / Income |
Professional Tax Payable |
|---|
| Any Salary Amount |
Nil (₹0) |
Professional Tax Applicable Before 31 March 2026 (Old Odisha Slab)
| Annual Salary / Income |
Professional Tax |
|---|
| Up to ₹1,60,000 |
Nil |
| ₹1,60,001 – ₹3,00,000 |
₹125 per month |
| Above ₹3,00,000 |
₹200 per month (₹300 in the last month adjustment) |
Bhubaneswar Professional Tax Calculation Examples (2026)
From April 2026 onwards
| Monthly Salary |
Monthly PT |
Annual PT |
|---|
| ₹20,000 |
Nil |
Nil |
| ₹50,000 |
Nil |
Nil |
| ₹1,00,000 |
Nil |
Nil |
| ₹5,00,000 |
Nil |
Nil |
Key Highlights of Bhubaneswar Professional Tax
- Applicable City: Bhubaneswar
- State: Odisha
- Professional Tax Status (2026): Not Applicable
- Effective Abolition Date: 1 April 2026
- Monthly PT Deduction: ₹0
- Annual PT Deduction: ₹0
- PTRC/PTEC Requirement: Not Applicable for future periods
Employer Payroll Compliance in Bhubaneswar
Employers in Bhubaneswar should:
- Stop Professional Tax deductions from April 2026 salary processing.
- Update payroll software by marking Odisha Professional Tax as Not Applicable (N/A).
- Maintain records of Professional Tax deductions made before April 2026.
- Clear any pending Professional Tax liabilities related to earlier periods. Past dues, returns, assessments, and liabilities before the effective repeal date continue to be handled under the previous law.
Professional Tax Slab in Rourkela (2026)
Rourkela follows the Professional Tax rules applicable in Odisha. However, the Government of Odisha has abolished Professional Tax with effect from 1 April 2026 by repealing the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000. Therefore, employees, professionals, and businesses in Rourkela will not have Professional Tax deductions for periods from April 2026 onwards.
Rourkela Professional Tax Slab (2026)
Professional Tax Applicable From 1 April 2026
| Monthly Salary / Income |
Professional Tax Payable |
|---|
| Any Salary Amount |
Nil (₹0) |
Professional Tax Applicable Before 31 March 2026 (Old Odisha Slab)
| Annual Salary / Income |
Professional Tax |
|---|
| Up to ₹1,60,000 |
Nil |
| ₹1,60,001 – ₹3,00,000 |
₹125 per month |
| Above ₹3,00,000 |
₹200 per month (₹300 in the last month adjustment) |
Rourkela Professional Tax Calculation Examples (2026)
Salary Period From April 2026
| Monthly Salary |
Monthly PT |
Annual PT |
|---|
| ₹20,000 |
Nil |
Nil |
| ₹50,000 |
Nil |
Nil |
| ₹1,00,000 |
Nil |
Nil |
| ₹5,00,000 |
Nil |
Nil |
Key Highlights of Professional Tax in Rourkela
- Applicable City: Rourkela
- State: Odisha
- Professional Tax Status (2026): Not Applicable
- Effective Abolition Date: 1 April 2026
- Monthly PT Deduction: ₹0
- Annual PT Deduction: ₹0
- PTRC/PTEC Requirement: Not applicable for future periods
Employer Payroll Compliance in Rourkela
Employers operating in Rourkela should:
- Stop Professional Tax deductions from April 2026 salary processing.
- Update payroll software by marking Odisha Professional Tax as Not Applicable (N/A).
- Maintain records of Professional Tax deducted and paid up to March 2026.
- Complete any pending Professional Tax returns, payments, or assessments related to earlier periods. The repeal does not affect previous liabilities, pending proceedings, or unpaid dues relating to the period when the Act was in force.
Professional Tax Slab in Cuttack (2026)
Cuttack follows the Professional Tax rules applicable in Odisha. However, the Government of Odisha has abolished Professional Tax with effect from 1 April 2026 by repealing the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000. Therefore, employees, professionals, and businesses in Cuttack will not have Professional Tax deductions for periods from April 2026 onwards.
Cuttack Professional Tax Slab (2026)
Professional Tax Applicable From 1 April 2026
| Monthly Salary / Income |
Professional Tax Payable |
|---|
| Any Salary Amount |
Nil (₹0) |
Professional Tax Applicable Before 31 March 2026 (Old Odisha Slab)
| Annual Salary / Income |
Professional Tax |
|---|
| Up to ₹1,60,000 |
Nil |
| ₹1,60,001 – ₹3,00,000 |
₹125 per month |
| Above ₹3,00,000 |
₹200 per month (with final month adjustment of ₹300) |
Cuttack Professional Tax Calculation Examples (2026)
Salary Period From April 2026
| Monthly Salary |
Monthly PT |
Annual PT |
|---|
| ₹20,000 |
Nil |
Nil |
| ₹50,000 |
Nil |
Nil |
| ₹1,00,000 |
Nil |
Nil |
| ₹5,00,000 |
Nil |
Nil |
Key Highlights of Professional Tax in Cuttack
- Applicable City: Cuttack
- State: Odisha
- Professional Tax Status (2026): Not Applicable
- Effective Abolition Date: 1 April 2026
- Monthly PT Deduction: ₹0
- Annual PT Deduction: ₹0
- Professional Tax Registration for Future Periods: Not Required
Employer Payroll Compliance in Cuttack
Employers operating in Cuttack should:
- Stop Professional Tax deductions from April 2026 salary processing.
- Update payroll software by marking Odisha Professional Tax as Not Applicable (N/A).
- Maintain records of Professional Tax deductions and payments made up to March 2026.
- Complete any pending returns, payments, or assessments related to earlier periods. Past Professional Tax liabilities, arrears, notices, and proceedings before the repeal date continue to remain valid.
Professional Tax Slab in Berhampur (2026)
Berhampur follows the Professional Tax rules applicable in Odisha. The Government of Odisha has abolished Professional Tax with effect from 1 April 2026 by repealing the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000. Therefore, employees, professionals, and businesses in Berhampur will not have Professional Tax deductions for salary periods from April 2026 onwards.
Berhampur Professional Tax Slab (2026)
Professional Tax Applicable From 1 April 2026
| Monthly Salary / Income |
Professional Tax Payable |
|---|
| Any Salary Amount |
Nil (₹0) |
Professional Tax Applicable Before 31 March 2026 (Old Odisha Slab)
| Annual Salary / Income |
Professional Tax |
|---|
| Up to ₹1,60,000 |
Nil |
| ₹1,60,001 – ₹3,00,000 |
₹125 per month |
| Above ₹3,00,000 |
₹200 per month (₹300 in the final month adjustment) |
Berhampur Professional Tax Calculation Examples (2026)
Salary Period From April 2026
| Monthly Salary |
Monthly PT |
Annual PT |
|---|
| ₹20,000 |
Nil |
Nil |
| ₹50,000 |
Nil |
Nil |
| ₹1,00,000 |
Nil |
Nil |
| ₹5,00,000 |
Nil |
Nil |
Key Highlights of Professional Tax in Berhampur
- Applicable City: Berhampur
- State: Odisha
- Professional Tax Status (2026): Not Applicable
- Effective Abolition Date: 1 April 2026
- Monthly PT Deduction: ₹0
- Annual PT Deduction: ₹0
- Professional Tax Registration for Future Periods: Not Required
Employer Payroll Compliance in Berhampur
Employers operating in Berhampur should:
- Stop Professional Tax deductions from April 2026 salary processing.
- Update payroll software by marking Odisha Professional Tax as Not Applicable (N/A).
- Maintain records of Professional Tax deductions and payments made up to March 2026.
- Complete pending Professional Tax returns, payments, or assessments related to earlier periods. Previous Professional Tax liabilities, pending proceedings, and arrears relating to the period before repeal continue to remain valid.
Professional Tax Slab in Puri (2026)
Puri follows the Professional Tax rules applicable in Odisha. However, the Government of Odisha has abolished Professional Tax with effect from 1 April 2026 by repealing the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000. Therefore, employees, professionals, and businesses in Puri will not have Professional Tax deductions for salary periods from April 2026 onwards.
Puri Professional Tax Slab (2026)
Professional Tax Applicable From 1 April 2026
| Monthly Salary / Income |
Professional Tax Payable |
|---|
| Any Salary Amount |
Nil (₹0) |
Professional Tax Applicable Before 31 March 2026 (Old Odisha Slab)
| Annual Salary / Income |
Professional Tax |
|---|
| Up to ₹1,60,000 |
Nil |
| ₹1,60,001 – ₹3,00,000 |
₹125 per month |
| Above ₹3,00,000 |
₹200 per month (₹300 in the final month adjustment) |
Puri Professional Tax Calculation Examples (2026)
Salary Period From April 2026
| Monthly Salary |
Monthly PT |
Annual PT |
|---|
| ₹20,000 |
Nil |
Nil |
| ₹50,000 |
Nil |
Nil |
| ₹1,00,000 |
Nil |
Nil |
| ₹5,00,000 |
Nil |
Nil |
Key Highlights of Professional Tax in Puri
- Applicable City: Puri
- State: Odisha
- Professional Tax Status (2026): Not Applicable
- Effective Abolition Date: 1 April 2026
- Monthly PT Deduction: ₹0
- Annual PT Deduction: ₹0
- Professional Tax Registration for Future Periods: Not Required
Employer Payroll Compliance in Puri
Employers operating in Puri should:
- Stop Professional Tax deductions from April 2026 salary processing.
- Update payroll software by marking Odisha Professional Tax as Not Applicable (N/A).
- Maintain records of Professional Tax deductions and payments made up to March 2026.
- Complete pending returns, payments, or assessments related to earlier Professional Tax periods. Previous Professional Tax liabilities, notices, assessments, and arrears relating to periods before 1 April 2026 continue to remain valid under the savings provisions of the repeal.
Conclusion
The Government of Odisha completely abolished Professional Tax in the state with effect from April 1, 2026. Salaried employees and professionals no longer have any professional tax deducted from their income, and employers are exempt from filing related returns.
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