Tripura Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Tripura Professions, Trades, Callings and Employments Taxation Act, 1997 – salaried, professionals, dealers, companies and directors. Verified by a practising CA.
Tripura levies professional tax under the Tripura Professions, Trades, Callings and Employments Taxation Act, 1997, collected by the Commissionerate of Taxes and Excise. It applies to salaried employees (the employer deducts and pays monthly), and to self-employed professionals, dealers, companies and others, who enrol and pay on their own account. Salaried persons are charged on monthly salary; many self-employed categories pay a fixed annual amount under the Schedule. The annual liability for any person is capped at Rs 2,500.
| Monthly gross salary | PT per month | PT per year |
|---|---|---|
| Up to Rs 7,500 | Nil | Nil |
| Rs 7,501 to Rs 15,000 | 150 | 1,800 |
| Rs 15,001 and above | 208 | 2,496 |
A salaried person earning Rs 15,001 or more a month pays Rs 208 a month, which works out to about Rs 2,496 a year – within the Rs 2,500 ceiling.
| Category | PT per year |
|---|---|
| Legal practitioners, CAs, doctors, architects, engineers, brokers, auctioneers, tax consultants, plumbers, electricians | 2,500 |
| Dealers (VAT/GST) with annual turnover up to Rs 30 lakh | Nil |
| Dealers (VAT/GST) with annual turnover above Rs 30 lakh | 2,500 |
| Directors of companies | 2,500 |
| Co-operative societies; petrol/diesel/gas stations, garages, workshops; occupiers of factories; banking companies | 2,500 |
Most self-employed professionals, company directors, co-operative societies, filling stations, factories and banks pay a flat Rs 2,500 a year. Dealers pay by turnover – nil up to Rs 30 lakh, Rs 2,500 above it.
Self-employed persons and businesses register within 30 days of commencing – Form I (registration, for employers) or Form III (enrolment, for the self-employed) – on the Tripura Taxes and Excise portal. A person enrolled by 31 August pays by 30 September; later enrolments pay within a month.
Late payment attracts a penalty of 2% a month on the outstanding tax; non-payment or late enrolment can attract up to 200% of the tax. PT paid in the year is deductible from salary under Section 16(iii) if you opt for the old income-tax regime.
Exemptions in Tripura include parents or guardians of a child with a disability or mental challenge, senior citizens aged 65 and above, and persons with a permanent disability or blindness of 40% or more. A monthly salary up to Rs 7,500 is nil.