Puducherry Professional Tax Calculator (FY 2026-27)
Exact half-yearly professional tax under the Puducherry Municipalities (Profession Tax) Rules, 1976 – salaried, professionals, traders and companies. Charged on six-month income by the local body. Verified by a practising CA.
Puducherry is one of the few places where PT is half-yearly, not monthly, and is collected by the local body – the municipality or commune panchayat – under the Puducherry Municipalities (Profession Tax) Rules, 1976, framed under the Puducherry Municipalities Act, 1973 and the Village and Commune Panchayats Act, 1973. It is charged on income for each six-month period, and applies to salaried employees, the self-employed, professionals, traders and companies. The annual liability for any person is capped at Rs 2,500.
| Half-yearly income | PT per half-year | PT per year |
|---|---|---|
| Up to Rs 99,999 | Nil | Nil |
| Rs 1,00,000 to Rs 2,00,000 | 250 | 500 |
| Rs 2,00,001 to Rs 3,00,000 | 500 | 1,000 |
| Rs 3,00,001 to Rs 4,00,000 | 750 | 1,500 |
| Rs 4,00,001 to Rs 5,00,000 | 1,000 | 2,000 |
| Rs 5,00,001 and above | 1,250 | 2,500 |
A person with half-yearly income of Rs 5,00,001 or more pays Rs 1,250 a half-year, or Rs 2,500 a year – the constitutional maximum.
PT applies to every company transacting business within a municipality for 60 days or more in a half-year, and to every person – salaried employee, professional, trader or self-employed – practising or transacting within the municipality for at least 60 days in a half-year, including residents earning from investments. Employers deduct PT from staff salaries; the self-employed and businesses pay directly.
Unlike most states, no separate registration is required in Puducherry – employers and the self-employed simply file a half-yearly return of income (Form I). PT is paid twice a year: the first half by 31 July and the second half by 31 January.
Failure to pay on time attracts penalties and interest, and the authorities can recover unpaid tax from a defaulter’s assets. PT paid in the year is deductible from salary under Section 16(iii) if you opt for the old income-tax regime.
Exemptions include employees of the Union Ministry of Home Affairs, Ministry of Defence and the Border Security Force, senior citizens above 65, persons with a permanent physical disability, and parents or guardians of a person with a disability. Half-yearly income up to Rs 99,999 is nil.