Compliance
Professional Tax in Madhya Pradesh 2026: Slab Rates, Due Dates & Registration
Professional Tax in Madhya Pradesh is levied under the Madhya Pradesh Vritti Kar Adhiniyam, 1995. Employers deduct it monthly and remit it to the state, within the ₹2,500 annual ceiling.
MP has a high nil threshold (₹18,750/month) and a top rate of ₹208 a month above ₹25,000.
Professional Tax slabs (as of July 2026)
| Monthly salary | Professional Tax / month |
|---|---|
| Up to ₹18,750 | Nil |
| ₹18,751 – ₹25,000 | ₹125 |
| Above ₹25,000 | ₹208 |
- High nil threshold of ₹18,750/month.
- Registration and payment via the MP Commercial Tax (MPTax) portal.
- Employers file returns as notified by liability.
Due dates
PT is deducted monthly and paid as notified (commonly by the 10th of the following month); confirm on the MP Commercial Tax portal.
Penalties
Interest and penalty apply on delay as notified. Verify on the MP Commercial Tax portal.
Source: MP Commercial Tax / IndPayroll 2026 guide. Verify against the official portal before filing.
FAQ
Frequently asked questions
What is the professional tax in Madhya Pradesh?
Professional tax in Madhya Pradesh is a state levy on salaried employees and professionals, deducted monthly by the employer and remitted to the state. It is capped at ₹2,500 per person per year, as it is across India.
Who deducts and pays professional tax?
The employer deducts professional tax from each employee's monthly salary and deposits it with the state, after registering for a PT Enrolment Certificate (EC) and Registration Certificate (RC). Self-employed professionals pay it directly.
Is professional tax the same in every state?
No. Professional tax is a state subject, so the slabs, amounts and due dates differ by state. The one common rule is the ₹2,500 annual ceiling set under Article 276 of the Constitution. Kredily computes the right state PT for every employee automatically.
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