Puducherry Professional Tax: slab rates, due dates and rules

How Professional Tax works in Puducherry: the slab rates, when the tax is due, the annual ceiling and the law behind it, taken from the official notifications and explained in plain English.

CycleHalf-yearly
BasisSlab on half-yearly income
DueFirst half: by 31 July. Second half: by 31 January
Half-yearly income (amount per half-year)Tax
Up to Rs. 99,999Nil
Rs. 1,00,000 to Rs. 2,00,000Rs. 250
Rs. 2,00,001 to Rs. 3,00,000Rs. 500
Rs. 3,00,001 to Rs. 4,00,000Rs. 750
Rs. 4,00,001 to Rs. 5,00,000Rs. 1,000
Above Rs. 5,00,000Rs. 1,250
Governing instrument
Puducherry Municipalities (Amendment) Act, 2017 (Act 5 of 2017)
Annual ceiling
Rs. 2,500 a year (both halves combined)

What to watch

Puducherry has four non-contiguous districts. An establishment in Mahe follows Puducherry PT under Act 5 of 2017, not Kerala's, despite sitting inside Kerala. Same for Yanam relative to Andhra Pradesh.

Latest Professional Tax notifications for Puducherry

current  Commercial/Finance Taxes Department, Government of Puducherry

Puducherry Professional Tax - half-yearly slab under Act 5 of 2017

Puducherry Municipalities (Amendment) Act 2017 (Act No. 5 of 2017), assented by the Lieutenant-Governor on 9 May 2017. Half-yearly slab: up to Rs 99,999 nil; Rs 1,00,000-2,00,000 Rs 250; Rs 2,00,001-3,00,000 Rs 500; Rs 3,00,001-4,00,000 Rs 750; above Rs 4,00,000 Rs 1,000 and above, capped at Rs 2,500 per year. No later amendment located.

Read the full explanation
Professional Tax in other states

Summaries are for guidance only and are not a substitute for the official notification or professional advice.