Madhya Pradesh Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Madhya Pradesh Vritti Kar Adhiniyam, 1995 – salaried, professionals, traders, companies and directors. MP charges PT on annual income. Verified by a practising CA.
Madhya Pradesh levies professional tax under the Madhya Pradesh Vritti Kar Adhiniyam, 1995, administered by the Department of Commercial Tax (mptax.mp.gov.in). Unlike most states that look at monthly salary, MP fixes the slab on a person’s annual income. It applies to salaried employees (the employer deducts and pays), and to self-employed professionals, traders, companies and firms, who enrol and pay on their own account. The annual liability for any person is capped at Rs 2,500.
| Annual income | PT per month | PT per year |
|---|---|---|
| Up to Rs 2,25,000 | Nil | Nil |
| Rs 2,25,001 to Rs 3,00,000 | 125 | 1,500 |
| Rs 3,00,001 to Rs 4,00,000 | 166 (174 in month 12) | 2,000 |
| Above Rs 4,00,000 | 208 (212 in month 12) | 2,500 |
In the upper two bands the twelfth month carries a slightly higher amount so the yearly total comes to exactly Rs 2,000 and Rs 2,500 respectively. The top of the slab, Rs 2,500 a year, is the constitutional maximum.
A salaried employee and a director drawing remuneration are taxed on their annual salary using the slab above. Self-employed professionals (CA, doctor, lawyer, architect, consultant) and traders or GST dealers enrol and pay on the same income slab. A company, LLP or partnership firm registered to carry on business pays at the top of the slab, Rs 2,500 a year. A firm and its partners, and a company and its directors, are separate persons – each pays in its own right where liable.
An employer registers, deducts PT from salaries and deposits it within ten days of the end of each month by treasury challan, with the prescribed return. A person enrolled by 31 August pays by 30 September of that year; later enrolments must pay within 30 days of becoming liable. Registration and payment are done on the Commercial Tax portal (PT Employer Registration / PT Person Registration).
Late payment carries a penalty of 2% a month on the unpaid tax (up to two-thirds of the amount due). Failure to register attracts a daily fine (Rs 5 for employers, Rs 2 for others), a late or defective return Rs 1,000 (Rs 2,000 thereafter), and false information up to three times 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 MP include senior citizens above 65, parents or guardians of a child with a severe disability, and persons with a permanent physical disability or blindness of 40% or more, on producing the required documents. Annual income up to Rs 2,25,000 is nil.