Professional Tax · Madhya Pradesh · checked 5 October 2026
Nil up to ₹2,25,000 a year, then ₹1,500, ₹2,000 and ₹2,500 a year above ₹4,00,000.
Professional tax in Madhya Pradesh is charged on annual salary or wages under the Madhya Pradesh Vritti Kar Adhiniyam, 1995, and employers deduct it from salaries every month.
₹2,500maximum a year per employee
₹208a month in the top slab (₹212 in March)
Nilannual salary up to ₹2,25,000
Employerdeducts a twelfth of the year’s tax every month
Madhya Pradesh professional tax slabs
Tax is set on annual salary or wages, and deducted in twelve monthly parts.
| Annual salary or wages | Professional tax a year |
|---|---|
| Up to ₹2,25,000 | Nil |
| More than ₹2,25,000, up to ₹3,00,000 | ₹1,500 (₹125 a month) |
| More than ₹3,00,000, up to ₹4,00,000 | ₹2,000 (₹166 a month, ₹174 in March) |
| More than ₹4,00,000 | ₹2,500 (₹208 a month, ₹212 in March) |
Maximum per year: ₹2,500. The Constitution caps professional tax at ₹2,500 a year for any one person.
What employers need to know
Rule
The slab goes by the employee’s salary or wages for the year (April to March). The employer deducts one-twelfth of the year’s tax each month (Rule 13 of the Professional Tax Rules, 1995); the Act fixes the twelfth month’s amount at ₹174 or ₹212 so the year adds up exactly.
Rule
If an employee leaves before the year ends, the tax for that year is reduced in proportion.
Rule
Employers liable to deduct the tax need a certificate of registration (section 8 of the Act).
Effective
The current slabs apply from 1 April 2018 (Madhya Pradesh Vritti Kar (Sanshodhan) Adhiniyam, 2018, Act No. 20 of 2018).
Sources
- Madhya Pradesh Gazette (Extraordinary) No. 399, 18 July 2018 — MP Act No. 20 of 2018 (archived copy of the Government Press gazette)
- MP Commercial Tax Department — Professional Tax Act, 1995 and Rules
- Madhya Pradesh Vidhan Sabha — bills passed in 2018
Checked against these sources on 5 October 2026. State governments revise these rates from time to time; confirm on the official site before filing.
Other states
Professional tax in other states, and related tools.
