Andhra Pradesh Professional Tax Calculator (FY 2026-27)
Exact PT for every category under the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 – salaried, company, director, partner, professional or trader. Verified by a practising CA.
Andhra Pradesh runs PT through two systems. Employers register and deduct PT from employees on a PTRC (Registration Certificate); every business or self-employed person pays its own PT on a PTEC (Enrolment Certificate). A company needs both: a PTEC for itself and a PTRC for its payroll. Everything is filed online on the AP Commercial Taxes portal (apct.gov.in) against your PTIN.
AP taxes salary on a simple three-band slab, the same for men and women, with no monthly top-up – so the most a salaried employee pays is Rs 2,400 a year (Rs 200 x 12).
| Monthly gross salary | PT per month | Per year |
|---|---|---|
| Up to Rs 15,000 | Nil | Nil |
| Rs 15,001 to Rs 20,000 | Rs 150 | 1,800 |
| Above Rs 20,000 | Rs 200 | 2,400 |
A company, LLP or firm engaged in any profession, trade or calling pays Rs 2,500 a year on its own PTEC enrolment, and separately deducts employee PT under its PTRC. Each partner drawing remuneration from the firm is also enrolled and pays Rs 2,500 a year.
A director of a company drawing remuneration enrols and pays Rs 2,500 a year, separate from any PT deducted on salary the director draws. Confirm your exact position, as the company already enrolls at Rs 2,500 on its own account.
Self-employed professionals – advocates, chartered accountants, engineers, doctors, architects, management and tax consultants, estate and insurance agents, brokers, journalists and similar – are taxed by years of standing, not by monthly income. They are exempt for the first 5 years of practice, and pay a flat Rs 2,500 a year once they cross five years.
AP grades several businesses by annual turnover: nil below Rs 10 lakh, Rs 2,000 for Rs 10-25 lakh and Rs 2,500 above Rs 25 lakh. The annual maximum is Rs 2,500.
| Class of person | Annual PT |
|---|---|
| Salary or wage earners – nil up to Rs 15,000/month; Rs 150 for Rs 15,001-20,000; Rs 200 above Rs 20,000 | Nil – 2,400 |
| Professionals (advocate, CA, engineer, doctor, architect, consultant, agent, broker, journalist, etc.) – by standing | Nil (under 5 yrs) / 2,500 |
| Contractors – by annual turnover (below 10L nil; 10-25L; above 25L) | Nil / 2,000 / 2,500 |
| Owners/lessees of factories (Factories Act, 1948) – by turnover | Nil / 2,000 / 2,500 |
| Owners/lessees of hotels, restaurants, bars, lodging houses – by turnover | Nil / 2,000 / 2,500 |
| Companies registered under the Companies Act | 2,500 |
| Every partner of a firm drawing remuneration | 2,500 |
| Cinema industry – producers, directors, actors, lyricists, music directors, junior artists, technicians | 2,500 |
| Co-operative societies – village and mandal level nil; district and state level | Nil / 2,500 |
| DVD / CD / video cassette libraries; weigh bridge operators | 2,500 |
For the full statutory list, see the official AP PT Schedule.
Apply within 30 days of becoming liable on the AP Commercial Taxes portal (apct.gov.in); a PTIN is generated for all logins and payments. Employers register in Form I, self-employed and businesses enrol in Form II, and employers file the return in Form V. Documents commonly needed: PAN; MOA & AOA (company) or partnership deed; address proof and lease agreement; board resolution for the authorised signatory; director / partner details with photos and residence proof; employee list; and bank details with a cancelled cheque.
| Compliance event | Due date |
|---|---|
| PTEC enrolment payment (enrolled before the year / by 31 May) | 30 June |
| PTEC new enrolment (after 31 May) | Within 1 month of enrolment |
| PTRC employer payment + monthly return (Form V) | 10th of the next month |
Late payment attracts interest plus a penalty of 25% to 50% of the tax due (Rule 14). Fully exempt from AP PT: persons with 40% or more disability; salaried employees earning up to Rs 15,000 a month; businesses with annual turnover up to Rs 10 lakh; public telephone operators; and ex-servicemen, agricultural and handicraft workers. Professionals in their first five years also pay nil.
If you opt for the old income-tax regime, the PT deducted from salary in the year is fully deductible under Section 16(iii). The new regime does not allow this deduction.
Also required for your business: almost every establishment must register under its state Andhra Pradesh Shop & Establishment Registration — check whether it is mandatory, plus the fee, validity, renewal and documents for your state.