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Professional Tax

What is Professional Tax?

“The Odisha State Tax on Professions, Trades, Callings and Employments Act 2000” commonly known as the Professional Tax Act, provides that

  1. Every Entity who is an Employer is required to be registered under this Act as a Professional TaxDeductor; and
  2. Every Person / Professional required to be enrolled under this Act, if he is liable to pay Professional Tax.

Who is Liable to Pay?

  1. Deductor / Employer:

    Business entities in Odisha are required to deduct Professional Tax from the monthly salary from their employee at the applicable rates and deposit the same into the appropriate Head of account of State Government through Odisha Treasury every month. For the applicable rates, please refer to the rate chart.

  2. Entities registered under GST or VAT Act:

    Entities already registered under GST Act or VAT Act in Odisha or liable to be registered under the GST Act or VAT Act, are required to enrol themselves under Professional Tax Act and pay a fixed sum of Rs. 2500/- (Rupees Two Thousand Five Hundred Only) per annum, each year. The amount is to be deposited into the appropriate Head of account of State Government through Odisha Treasury every year.

  3. Other Professionals:

    Other Professional like Medical Practitioners including Medical Consultants, Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings or a paramedical nature, Postal agents under National Savings Scheme or Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors, Estate Agents, Promoters, Brokers or Commission Agents, Del Credere Agents or Mercantile Agents, Technical and Professional Consultants including RCC Consultants, Architects, Engineers, Actuaries, Management Consultant, Tax Consultants, Chartered Accountants and Cost Accountants etc. are required to enroll under this Act and are required to pay at the applicable Rates every year.

Professional Tax Rates

How to Pay Professional Tax:

  1. Professional Tax can be paid online through the Odisha Treasury Portal using Net Banking, UPI, Credit / Debit Cards and through SBI e-Pay.
  2. Payment can be made using the PT registration / Enrollment Number or the GSTIN by the Taxpayer.
  3. You can pay easily by yourself using Internet Banking or UPI or Credit or debit Card or through SBI e-Pay.
  4. Payment of Professional Tax is to be made online on the State Treasury Portal only. You may proceed to the payment portal and follow the instructions therein to make payment.
  5. Click Here to go to Payment site.

How to Register?

  1. The process of Registration and Enrollment under Professional Tax Act has been simplified. In order to register or enrollment under the Act, Please go the e-Registration page.
  2. Please provide your email ID and PAN. Select a Security Question and Answer and submit. The Application page will open with two forms
    1. Form I- For Deductor / Employers; and
    2. Form II- for enrollment by others (Business entities, Traders, Professionals etc.)
  3. In case an entity is required to apply for Registration as deductor and Enrollment the applicant is required to apply in both Form-I & Form-II in this sequence.
  4. Fill up the required details in the required form(s) and submit. The submitted Application(s) will be approved by the system instantly and the Registration Number and Password will be sent by the system to the given email ID of the applicant, without any requirement of any manual intervention.
  5. There is no requirement of uploading or physical submission of any document to apply for Registration / Enrollment.
  6. There is NO FEE for applying for Registration / Enrollment under Professional Tax Act.
  7. Download Step-by-Step Guide for Registration / Enrollment
  8. Click Here to go to the new Registration / Enrollment Page.

How to file returns under Professional Tax Act?

  1. All returns under this Act are to be filed online ONLY.
  2. All taxpayers, i.e. Taxpayers registered as “Employers” under Professional Tax Act and others enrolled under Professional Tax Act are required to file an online return once for each year (Annually).
  3. Deductors / Employers, registered under Professional Tax Act are required to file their return online in Form V.
  4. Dealers / Taxpayers “enrolled” under Professional Tax Act, are required to file their returns online in Form XII.
  5. The facility to file online return is available in the portal of the CT & GST Organisation under the tab “E-Annual Return Filing”, after login.
  6. The return is a simplified return of a single page return which can be easily filed by all taxpayers.
  7. Such Return(s) is to be filed within a period of three months from the end of the year to which the return so relates.
  8. Click here to download the “Step-by-Step Guide” for filing returns under the Professional Tax Act.
  9. Click Here to go to login Page.

How to know the details of Professional Tax paid till date?

  1. The facility to search the details of Professional Tax paid by the taxpayers is made available in the portal of the CT & GST Organisation.
  2. Click on “PT Payment Details Search”. Enter your TIN / SRIN / GSTIN to view the history of all payments made.
  3. Enter your TIN / SRIN / GSTIN using which Professional Tax is paid and click on Search.
  4. The system will display all the details of such tax paid till date.
  5. Click Here to go to the Search Page