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CG PT Guide 2025-26 Verified

Professional Tax in Chhattisgarh 2025-26

Chhattisgarh professional tax slabs, the Rs.300 February deduction, filing thresholds, and employer compliance steps for HR and payroll teams.

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

Chhattisgarh PT at a Glance

Rs.200

Top rate

per month

Rs.300

Feb month

one-time

Rs.2,500

Annual max

per year

Rs.7,500

Exempt up to

per month

Quick Read

Chhattisgarh levies professional tax under the Vritti Kar Adhiniyam 1995. Salaries up to Rs.7,500 are exempt, Rs.7,501 to Rs.10,000 pay Rs.175 per month, and above Rs.10,000 pay Rs.200 per month with Rs.300 in February to total Rs.2,500 a year. Employers deduct PT each pay run.

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

Employees in Raipur, Bhilai, Bilaspur, and across Chhattisgarh pay up to Rs.200 per month and Rs.300 in February once salary crosses Rs.10,000. Salaries up to Rs.7,500 are exempt, and the annual figure never exceeds Rs.2,500.

Slab Rates

Chhattisgarh Professional Tax Slabs 2025-26

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

Monthly Salary Professional Tax
Up to Rs.7,500 Nil
Rs.7,501 to Rs.10,000 Rs.175 / month
Above Rs.10,000 Rs.200 / month (Rs.300 in February)

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

Compliance Checklist

Chhattisgarh PT Compliance, Step by Step

1

Obtain registration and enrolment

Register with the Chhattisgarh Commercial Tax (GST) 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 nil up to Rs.7,500, Rs.175 for Rs.7,501 to Rs.10,000, and Rs.200 above Rs.10,000. Add Rs.300 in February for the top slab.

3

File monthly or annually

Establishments with PT liability above Rs.50,000 file and pay monthly; smaller ones file annually by 31 March. New registrants file within one month of registration.

4

Deposit PT and keep challans

Deposit the PT deducted to the state and retain payment challans as proof of remittance.

5

Maintain records

Keep registers of employees, gross salary, PT deducted, and challans for inspection by the Chhattisgarh Commercial Tax Department.

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Professional Tax in Other States

MP Madhya Pradesh OD Odisha MH Maharashtra JH Jharkhand TG Telangana GJ Gujarat

See all state professional tax rates

FAQ

Chhattisgarh Professional Tax FAQ

What is the professional tax rate in Chhattisgarh for 2025-26?
Chhattisgarh charges nil up to Rs.7,500 a month, Rs.175 for Rs.7,501 to Rs.10,000, and Rs.200 per month above Rs.10,000 with Rs.300 in February. The annual maximum is Rs.2,500.
Why is Rs.300 deducted in February in Chhattisgarh?
To reach the Rs.2,500 annual cap, the top slab deducts Rs.200 for eleven months and Rs.300 in February. This totals Rs.2,500 across the financial year.
When is professional tax due in Chhattisgarh?
Employers earning PT liability above Rs.50,000 file and pay monthly by the due date. Smaller establishments file annually by 31 March. New registrants file within one month of registration.
Which Act governs professional tax in Chhattisgarh?
Professional tax in Chhattisgarh is governed by the Chhattisgarh Vritti Kar Adhiniyam 1995, administered by the Chhattisgarh Commercial Tax (GST) Department.
Is Chhattisgarh 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 Chhattisgarh professional tax?
factoHR India applies the Chhattisgarh slab automatically, including the Rs.300 February deduction, deducts PT each pay run, and generates remittance and return reports for each work location.

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