Professional Tax in Odisha
Odisha repealed Professional Tax from 1 April 2026. Dues for earlier periods are still payable.
Registering somewhere else too? We handle Professional Tax and every other state or MCA filing that comes with it.
What Professional Tax is
Professional Tax is a tax Indian state governments charge on professions, trades, callings and employment. There is no single national version of it. Each state runs its own Act, its own rate table and its own due dates, and quite a few states do not charge it at all.
Article 276(2) of the Constitution caps what any state or local authority can charge one person in Professional Tax at ₹2,500 a year, combined across every state and local body. The cap started at ₹250 a year and was raised to ₹2,500 by the Constitution (Sixtieth Amendment) Act, 1988. It hasn't moved since.
Professional Tax in Odisha
Tax for periods up to 31 March 2026 is still owed: the Ordinance keeps arrears, returns, assessments and pending proceedings alive. A Bill to replace the Ordinance was introduced in the Odisha Assembly on 22 September 2026. If you have Odisha Professional Tax dues from before April 2026, clear them and keep the records.
Odisha no longer levies Professional Tax. The Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026 repealed the state's Act with effect from 1 April 2026, so no Professional Tax is deducted or paid in Odisha for any period from that date.
Note
If your business later opens an office or takes on staff in a state that does levy PT, that state's own Act decides whether you must register there. Check that state's page when it happens.
What to do next
There's nothing to register here. If you also have a registered office, employees, or a self-employed practice in another state, check that state's page on this same list, since the obligation is decided state by state.
- 1.Odisha Gazette Extraordinary No. 1496, 21 April 2026: Odisha Ordinance 02 of 2026 (Law Department notification No. 5969-I-Legis-22/2026/L)
- 2.Article 276(2), Constitution of India, as amended by the Constitution (Sixtieth Amendment) Act, 1988
This is compliance-planning insight, not legal advice, and should be verified by qualified counsel before being relied on.