Chhattisgarh Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Chhattisgarh Vritti Kar Adhiniyam, 1995 – salaried, professionals (by years in practice), companies and directors. Verified by a practising CA.
Chhattisgarh levies professional tax under the Chhattisgarh Vritti Kar Adhiniyam, 1995 (Chhattisgarh Professional Tax Act), administered by the Commercial Tax Department. Salaried employees are taxed on their annual gross salary (the employer deducts monthly), while professionals, companies and other categories pay under a separate schedule. The annual liability for any person is capped at Rs 2,500.
| Annual gross salary | PT per month | PT per year |
|---|---|---|
| Up to Rs 1,00,000 | Nil | Nil |
| Rs 1,00,001 to Rs 1,50,000 | 130 | 1,560 |
| Rs 1,50,001 to Rs 2,00,000 | 150 | 1,800 |
| Rs 2,00,001 to Rs 2,50,000 | 200 | 2,400 |
| Above Rs 2,50,000 | 208 (212 last month) | 2,500 |
In the top band the last month of the cycle carries Rs 212 so the year totals exactly Rs 2,500 – the constitutional maximum.
| Years in practice | PT per year |
|---|---|
| Up to 2 years | Nil |
| 2 to 5 years | 1,000 |
| 5 to 10 years | 1,500 |
| Above 10 years | 2,500 |
Legal and medical practitioners, chartered accountants, consultants, insurance and real estate agents and contractors are charged by years in the profession, as above. A company or a director pays Rs 2,500 a year.
The schedule also charges firms and HUFs by the population of their place (nil below 50,000; Rs 1,000 up to 1,00,000; Rs 1,500 above), factories by worker count (Rs 1,500 up to 15 workers, Rs 2,500 above), residential hotels by beds (Rs 1,000 / Rs 1,500 / Rs 2,500), banking companies and sugar factories Rs 2,500, and co-operative societies Rs 800 to Rs 2,500 by level.
A person liable registers (Form 1 for employers, Form 3 for the self-employed) within 30 days on the Commercial Tax Department portal and receives a TIN. A person registered by 31 August pays by 30 September; later registrations pay within 30 days. Late payment attracts 2% a month, up to two-thirds of the tax due. PT paid is deductible from salary under Section 16(iii) under the old income-tax regime.