Quick Read
Puducherry levies professional tax through local bodies under the 1976 rules, paid half-yearly. PT is based on six-month income, from nil up to Rs.99,999 to a top of Rs.1,250 per half-year (Rs.2,500 a year). The two payments are due by 31 July and 31 January.
Puducherry PT is half-yearly, set by local bodies
Employees in Puducherry, Karaikal, Mahe, and Yanam have PT computed on six-month income and paid twice a year. The top slab is Rs.1,250 per half-year, reaching the Rs.2,500 annual cap.
Puducherry Professional Tax Slabs 2025-26
PT is based on six-month (half-yearly) income. The slab is shown below.
PT is based on six-month income. Confirm the current slab with the local body for your workplace before payroll lock.
Puducherry PT Compliance, Step by Step
Register with the local body
Register the establishment for professional tax with the local body of the union territory where the workplace is located.
Compute half-yearly income
Add up each employee's gross income for the half-year and apply the relevant slab. Apply nil for half-yearly income up to Rs.99,999.
Deduct and collect PT
Deduct the half-yearly PT from employees as per the slab, up to Rs.1,250 for income above Rs.5,00,000.
Pay by 31 July and 31 January
Remit the first-half PT by 31 July and the second-half PT by 31 January to the local body.
Maintain records
Keep registers of employees, half-yearly income, PT deducted, and payment receipts for inspection by the local body.
Auto-apply Puducherry professional tax
factoHR India tracks half-yearly income, applies the Puducherry slab, and prepares the July and January PT payments for each work location.
Book a DemoHalf-yearly income tracking
Per local body
Jul & Jan due alerts
PT payment reports
Professional Tax in Other States
Puducherry Professional Tax FAQ
Run Puducherry Professional Tax Without Errors
factoHR India keeps professional tax, payroll, and statutory compliance in sync across every location you operate in.
If you employ staff in Puducherry, the same workforce is also covered by minimum wage rates in Puducherry, working-hour and overtime rules in Puducherry, and the public holiday calendar for Puducherry. Keep every Puducherry statutory obligation aligned across your payroll.