Professional Tax · Madhya Pradesh

Madhya Pradesh Professional Tax

Professional Tax in Madhya Pradesh: the Act, slab rates, who is exempt, registration and the dates to pay and file.

At a glance

Slabs
4
Top slab
₹2,500
Payment and return dates
2
Registration
Online

The law

Act
Madhya Pradesh Vritti Kar Adhiniyam, 1995
Rules
Madhya Pradesh Vritti Kar Niyam, 1995
Who pays
Employers deduct it from the salaries of staff working in the state; professionals, traders and businesses pay their own tax.
Exempt
Persons with a disability who hold a medical certificate, under a notification extended to 31 March 2030.
Slab rates
  • Up to ₹2,25,000 a year
    Tax
    Nil
  • ₹2,25,001 to ₹3,00,000 a year
    Tax
    ₹1,500 a year
    Remarks
    ₹125 a month.
  • ₹3,00,001 to ₹4,00,000 a year
    Tax
    ₹2,000 a year
    Remarks
    ₹166 a month, and ₹174 in the twelfth month.
  • ₹4,00,001 a year and above
    Tax
    ₹2,500 a year
    Remarks
    ₹208 a month, and ₹212 in the twelfth month.
Payment and returns
  • Payment of tax deducted
    Due
    Within 10 days of the end of the month
  • Quarterly return
    Due
    15th of the month after the quarter
    Form
    Form 7

Registration

How
Online, within 30 days of becoming liable. Employers and other persons both take a certificate of registration.
Forms
Form 1 (employer)
Documents
  • Memorandum and Articles of Association
  • PAN card
  • Lease agreement
  • Bank account details
  • Name and activities of the firm or organisation
  • Employer's address proof, ID proof and photographs
  • Employee list with salary details

Last checked 23 October 2026. Rates and rules change: ask us to confirm before you rely on them.

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