The Orissa State Tax on Professions, Trades, Callings and Employments Act, 2000 — commonly known as the Profession Tax Act — levies tax on professions, trades, callings, and employment. It extends to the whole state of Odisha.
Note: The Government of Odisha discontinued Professional Tax effective 1 April 2026. PT is no longer applicable or deducted for employees working in Odisha from that date. Deductions made up to 31 March 2026 remain valid. Refer to the official Gazette Notification for full details on the discontinuation.
PT Slab (as it applied before discontinuation)
| Monthly Salary Range | Tax per Month |
|---|---|
| Up to ₹13,304 | Nil |
| ₹13,305 to ₹25,000 | ₹125 |
| ₹25,001 and above | ₹200 (₹300 in the final month) |
Note: At the top slab, tax was payable at ₹200/month for the first 11 months and ₹300 in the twelfth month.
Applicability (Historical)
The Act provided for the levy and collection of tax on professions, trades, callings, and employment, and matters connected with or incidental to it. It was enacted by the Legislature of the State of Orissa in the fifty-first year of the Republic of India.
Short title, extent and commencement:
- The Act may be called the Orissa State Tax on Professions, Trades, Callings and Employments Act, 2000.
- It extends to the whole state of Orissa.
- It came into force on the date the State Government notified.