Professional Tax Andhra Pradesh: Tax Slab, Payment, Applicability, Login, Due Date, Exemption

If you are a salaried or self-employed individual, you are liable to pay professional tax in Andhra Pradesh. But you might be thinking that if you already pay income tax to the Central Government, why would you need to pay another type of tax to your state government? Why is it charged particularly for a state? We agree it might be a little confusing.

To get answers to the above questions and understand everything about professional tax payments in Andhra Pradesh read on further. 

• Professional Tax in Andhra Pradesh
• Tax Slab rate in Andhra Pradesh
• Process to make online payment
• Professional Tax payment due date
• Penalty applicable in case of non-payment
• Applicable exemptions
• Professional Tax forms
• Conclusion

Professional Tax in Andhra Pradesh

Under the APPT (Andhra Pradesh Profession Tax) Act, 1987, professional tax is levied on every salaried individual or person involved in professions like doctors, lawyers, chartered accountants, entrepreneurs, etc.  The State's Commercial Taxes Department has the power to collect professional taxes. Although the tax payable depends on monthly income, the annual professional tax payment doesn’t exceed Rs 2,500.  

Professional Tax Slab Rate in Andhra Pradesh

The professional tax slab rates for employees in Andhra Pradesh are stated in the table below:

The professional tax slab rates for certain professionals in Andhra Pradesh are: 

Enrollment tax depends on various parameters such as annual income, type of profession etc., click here to know in detail.

Andhra Pradesh Professional Tax Online Payment

You can pay professional tax in Andhra Pradesh by filing two types of returns - Form I and Form II. 

• Form I Return (Monthly Tax  Return)
  • On the official website of the Commercial Taxes Department, click on the 'Make Payment' option.
  • Now select ‘Online Payment’ and complete the payment on your preferred payment gateway.
  • After that, a message will appear on the screen detailing all payment details. You can print it for future reference.
• Form  II Return (Payment made during a fiscal year)

You can pay it in two ways, which include: 

• Direct Payment
• After Login

Direct Payment

• Once you visit the website of the Commercial Taxes Department, click on 'My Profession Tax' and then 'E-payment'
• Once you provide Form II PTIN and captcha code, you will receive an OTP on your registered mobile number. 
• Enter the OTP and choose the financial year for which you are paid the professional tax.
• Complete the payment.

After Login

• After visiting the website mentioned above, click on ‘My Profession Tax’ and then ‘Taxpayer Login’.
• Click on ‘Dashboard’ and then ‘Returns’. Under this, click on Form II payment.
• Select 'Financial year' and click on the 'Make Payment' option.
• Click on ‘Online Payment’ and choose a suitable payment gateway as per your preference.
• Once payment is made, you will receive a message on the screen. You can use the print option to generate a receipt.

Andhra Pradesh Professional Tax Payment Due Date

In Andhra Pradesh, the enrolment date of the assessee determines when professional tax payments are due. 

Assessee holding the registration certificate being an employer, if you are eligible to pay professional tax, then you must pay it on or before the 10th of each month. If you fail to make payment of any tax amount within this specified time, then the state government will levy a penalty. 

As per Rule 14 of the Andhra Pradesh Professional Tax 1987, if you are enrolled or stand enrolled before May 31 of a particular year, you must pay professional tax before June 30. If you enroll after May 31, you must do so within a month of the enrollment date. 

Andhra Pradesh Professional Tax Late Payment Penalty

If anyone fails to pay professional tax in Andhra Pradesh, they may have to pay a penalty of 25% to 50% of the tax amount due.  This penalty is in addition to the interest on non-payment or late payment of taxes.

Andhra Pradesh Professional Tax Exemption

According to the Andhra Pradesh Tax on Professions, Trades, Vocation and Employments Act, 1987, the following group of people and businesses are not required to pay professional tax in Andhra Pradesh:

• People with 40% disability of any kind
• Public telephone operators
• Commercial establishments with an annual turnover of up to Rs 10 lakh
• People whose monthly salary/wages is not more than Rs 15,000

Professional Tax Forms For AP

Final Word

Every earning individual with a minimum salary of Rs 15,001 is eligible to pay professional tax in Andhra Pradesh. As discussed above, the amount payable varies depending on the income. Make sure to pay the tax on time as per your employment type and tax rate to avoid hefty penalties.