Madhya Pradesh Professional Tax Calculator (FY 2026-27)
MP levies PT on annual salary under the Madhya Pradesh Vritti Kar Adhiniyam, 1995 – nil up to Rs 2.25 lakh, Rs 1,500 a year up to Rs 3 lakh, and Rs 2,500 a year above that (the familiar Rs 208 payslip deduction). Verified by a practising CA.
MP is one of the states that slab PT on annual salary rather than monthly. Employers still deduct it monthly – the Rs 2,500 top slab is collected as Rs 208 for eleven months and Rs 212 in the twelfth month so the year totals exactly Rs 2,500 (the Article 276 ceiling).
| Annual gross salary | PT per year | Monthly deduction |
|---|---|---|
| Up to Rs 2,25,000 | Nil | Nil |
| Rs 2,25,001 to Rs 3,00,000 | Rs 1,500 | Rs 125 |
| Above Rs 3,00,000 | Rs 2,500 | Rs 208 (Rs 212 in 12th month) |
Employers obtain a Registration Certificate under the Vritti Kar Adhiniyam, deduct PT monthly per the annual slab and deposit it within 10 days of the end of the month, with returns as prescribed. Compliance runs on the MP Commercial Tax Department portal (mptax.mp.gov.in). Self-employed professionals, traders, firms and companies obtain an Enrolment Certificate and pay the fixed annual amount per the schedule (Rs 2,500 for most enrolled persons) within the notified date.
Late payment attracts interest at 2% a month of the unpaid tax (capped under the Act) and the authority may levy penalty for non-registration and late returns. PT deducted in the year is allowed as a deduction from salary under Section 16(iii) in the old income-tax regime; the new regime does not allow it.