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MP PT Guide 2025-26 Verified

Professional Tax in Madhya Pradesh 2025-26

Madhya Pradesh professional tax slabs, the Rs.212 February deduction, the ten-day remittance window, and employer compliance steps for HR and payroll teams.

Source: Madhya Pradesh Vritti Kar Adhiniyam, 1995. Verify the current slab on the MP Commercial Tax portal before payroll lock.

Madhya Pradesh PT at a Glance

Rs.208

Top rate

per month

Rs.212

Feb month

one-time

Rs.2,500

Annual max

per year

Rs.18,750

Exempt up to

per month

Quick Read

Madhya Pradesh levies professional tax under the Vritti Kar Adhiniyam 1995 on a graded scale up to Rs.208 per month, with Rs.212 in February to total Rs.2,500 per year. Salaries up to Rs.18,750 are exempt. Employers deduct PT each pay run and deposit within ten days of month-end.

Maximum professional tax in Madhya Pradesh is Rs.2,500 a year

Employees in Bhopal, Indore, Jabalpur, Gwalior, and across Madhya Pradesh pay up to Rs.208 per month and Rs.212 in February. Lower salary bands pay Rs.125 or Rs.167. The annual figure can never exceed Rs.2,500 under Article 276.

Slab Rates

Madhya Pradesh Professional Tax Slabs 2025-26

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

Monthly Salary Professional Tax
Up to Rs.18,750 Nil
Rs.18,751 to Rs.25,000 Rs.125 / month
Rs.25,001 to Rs.33,333 Rs.167 / month
Above Rs.33,333 Rs.208 / month (Rs.212 in February)

Monthly bands are derived from the annual-income slabs under the MP Act. Confirm the current slab on the MP Commercial Tax portal before payroll lock.

Compliance Checklist

Madhya Pradesh PT Compliance, Step by Step

1

Obtain registration and enrolment

Register with the MP Commercial Tax Department. Obtain the registration to deduct PT from employees and the enrolment for the employer's own liability.

2

Deduct PT each pay run

Apply the correct band to each employee's gross monthly salary, from nil up to Rs.18,750 to Rs.208 above Rs.33,333. Add Rs.212 in February for the top slab.

3

Deposit within ten days

Deposit the PT deducted within ten days after the end of each month. Establishments registered by 31 August pay by 30 September.

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 MP Commercial Tax Department.

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Professional Tax in Other States

MH Maharashtra GJ Gujarat CG Chhattisgarh OD Odisha JH Jharkhand KA Karnataka

See all state professional tax rates

FAQ

Madhya Pradesh Professional Tax FAQ

What is the professional tax rate in Madhya Pradesh for 2025-26?
Madhya Pradesh charges nil up to Rs.18,750 a month, Rs.125 up to Rs.25,000, Rs.167 up to Rs.33,333, and Rs.208 per month above that (Rs.212 in February). The annual maximum is Rs.2,500.
Why is the February amount different in Madhya Pradesh?
To reach the Rs.2,500 annual cap exactly, the top slab deducts Rs.208 for eleven months and Rs.212 in February. Lower slabs total Rs.1,500 or Rs.2,000 across the year.
When is professional tax due in Madhya Pradesh?
Employers deduct PT monthly and deposit it within ten days after the end of each month. Establishments registered by 31 August pay by 30 September; late registrants pay within 30 days.
Which Act governs professional tax in Madhya Pradesh?
Professional tax in Madhya Pradesh is governed by the Madhya Pradesh Vritti Kar Adhiniyam 1995, administered by the MP Commercial Tax Department.
Is Madhya 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 Madhya Pradesh professional tax?
factoHR India applies the MP slab automatically, including the Rs.212 February deduction, deducts PT each pay run, and generates remittance and return reports within the ten-day due window.

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