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TR PT Guide 2025-26 Verified

Professional Tax in Tripura 2025-26

Tripura professional tax slabs, the Rs.7,500 exemption, monthly deduction, and employer compliance steps for HR and payroll teams.

Source: Tripura Professions, Trades, Callings and Employments Taxation Act, 1997. Verify the current slab on the Tripura Taxes & Excise portal before payroll lock.

Tripura PT at a Glance

Rs.208

Top rate

per month

Rs.150

Mid slab

per month

Rs.7,500

Exempt up to

per month

Rs.2,500

Annual max

per year

Quick Read

Tripura levies professional tax under the 1997 Act. Salaries up to Rs.7,500 are exempt, Rs.7,501 to Rs.15,000 pay Rs.150 per month, and above Rs.15,000 pay Rs.208 per month. Employers deduct PT each pay run, capped at Rs.2,500 a year.

Tripura PT tops out at Rs.208 a month

Employees in Agartala and across Tripura pay Rs.150 or Rs.208 per month by salary band, within the Rs.2,500 annual cap. Salaries up to Rs.7,500 are exempt, and PT is deducted monthly.

Slab Rates

Tripura Professional Tax Slabs 2025-26

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

Monthly Salary Professional Tax
Up to Rs.7,500 Nil
Rs.7,501 to Rs.15,000 Rs.150 / month
Above Rs.15,000 Rs.208 / month

PT is based on gross monthly salary. Confirm the current slab on the Tripura Taxes & Excise portal before payroll lock.

Compliance Checklist

Tripura PT Compliance, Step by Step

1

Obtain registration and enrolment

Register with the Tripura Taxes and Excise 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.150 for Rs.7,501 to Rs.15,000, and Rs.208 above Rs.15,000 on each employee's gross monthly salary.

3

Remit and meet due dates

Deduct and remit PT monthly. Persons enrolled by 31 August pay by 30 September. Pay on time to avoid interest and penalty.

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 Tripura Taxes and Excise Department.

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Professional Tax in Other States

AS Assam ML Meghalaya MN Manipur MZ Mizoram NL Nagaland SK Sikkim

See all state professional tax rates

FAQ

Tripura Professional Tax FAQ

What is the professional tax rate in Tripura for 2025-26?
Tripura charges nil up to Rs.7,500, Rs.150 for Rs.7,501 to Rs.15,000, and Rs.208 per month above Rs.15,000. The annual maximum is Rs.2,500.
Which Act governs professional tax in Tripura?
Professional tax in Tripura is governed by the Tripura Professions, Trades, Callings and Employments Taxation Act 1997, administered by the Tripura Taxes and Excise Department.
When is professional tax due in Tripura?
Employers deduct PT monthly from salaries. Persons enrolled by 31 August pay by 30 September; those enrolled later pay within one month of enrolment.
What is the maximum professional tax in Tripura?
The top rate is Rs.208 per month, capped at Rs.2,500 per year. No state can charge more than Rs.2,500 per year under Article 276 of the Constitution.
Is Tripura 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 Tripura professional tax?
factoHR India applies the Tripura slab automatically, deducts PT each pay run, and generates remittance and return reports for each work location.

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