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AP PT Guide 2025-26 Verified

Professional Tax in Andhra Pradesh 2025-26

Andhra Pradesh professional tax slabs, the Rs.15,000 exemption, the 10th-of-month due date, and employer compliance steps for HR and payroll teams.

Source: Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. Verify the current slab on the AP Commercial Taxes portal before payroll lock.

Andhra Pradesh PT at a Glance

Rs.200

Top rate

per month

Rs.150

Mid slab

per month

Rs.15,000

Exempt up to

per month

10th

Due date

next month

Quick Read

Andhra Pradesh levies professional tax under the 1987 Act. Salaries up to Rs.15,000 are exempt, Rs.15,001 to Rs.20,000 pay Rs.150 per month, and above Rs.20,000 pay Rs.200 per month. Employers deduct PT each pay run and remit by the 10th of the following month.

Andhra Pradesh PT tops out at Rs.200 a month

Employees in Visakhapatnam, Vijayawada, Guntur, and across Andhra Pradesh pay Rs.150 or Rs.200 per month by salary band, giving an annual maximum of Rs.2,400. Salaries up to Rs.15,000 are exempt, and remittance is due by the 10th of the next month.

Slab Rates

Andhra Pradesh Professional Tax Slabs 2025-26

PT is based on gross monthly salary. Slabs apply equally to men and women in Andhra Pradesh.

Monthly Salary Professional Tax
Up to Rs.15,000 Nil
Rs.15,001 to Rs.20,000 Rs.150 / month
Above Rs.20,000 Rs.200 / month

PT is based on gross monthly salary. Confirm the current slab on the AP Commercial Taxes portal before payroll lock.

Compliance Checklist

Andhra Pradesh PT Compliance, Step by Step

1

Obtain registration and enrolment

Register on the AP Commercial Taxes portal. Obtain the registration certificate to deduct PT from employees and the enrolment certificate for the employer's own liability.

2

Deduct PT each pay run

Apply nil up to Rs.15,000, Rs.150 for Rs.15,001 to Rs.20,000, and Rs.200 above Rs.20,000 on each employee's gross monthly salary.

3

Remit by the 10th

Remit the PT deducted by the 10th of the following month. Late payment attracts interest plus a penalty of 25% to 50% of the amount due.

4

File PT returns

File the periodic PT return reconciling PT deducted with remittances. Keep month-wise records of salary, PT deducted, and challans.

5

Maintain records

Keep registers of employees, gross salary, PT deducted, and payment challans for inspection by the AP Commercial Taxes Department.

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Professional Tax in Other States

TG Telangana KA Karnataka TN Tamil Nadu KL Kerala OD Odisha MH Maharashtra

See all state professional tax rates

FAQ

Andhra Pradesh Professional Tax FAQ

What is the professional tax rate in Andhra Pradesh for 2025-26?
Andhra Pradesh charges nil up to Rs.15,000, Rs.150 per month for Rs.15,001 to Rs.20,000, and Rs.200 per month above Rs.20,000. The annual maximum for salaried employees is Rs.2,400.
When is professional tax due in Andhra Pradesh?
Employers with a PT registration certificate deduct PT monthly and remit it by the 10th of each month through the AP Commercial Taxes portal.
When do enrolled individuals pay professional tax in Andhra Pradesh?
Individuals enrolled by 31 May pay by 30 June of that financial year. Those enrolled after 31 May pay within one month of enrolment.
What is the penalty for late professional tax in Andhra Pradesh?
Late payment attracts interest on the outstanding amount plus a penalty of not less than 25% and not more than 50% of the unpaid tax.
Is Andhra Pradesh professional tax deductible from income tax?
Yes. Professional tax paid is allowed as a deduction under Section 16(iii) of the Income Tax Act 1961. The amount is deducted from gross salary before computing taxable income and appears in Form 16 Part B.
How does factoHR India handle Andhra Pradesh professional tax?
factoHR India applies the AP three-slab structure automatically, deducts PT each pay run, and generates remittance and return reports for the 10th-of-month due date.

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If you employ staff in Andhra Pradesh, the same workforce is also covered by minimum wage rates in Andhra Pradesh, working-hour and overtime rules in Andhra Pradesh, Labour Welfare Fund rates in Andhra Pradesh, and the public holiday calendar for Andhra Pradesh. Keep every Andhra Pradesh statutory obligation aligned across your payroll.