Professional Tax Slab in Andhra Pradesh: FY 2026-27

The Professional Tax Slab in Andhra Pradesh for FY 2026-27 specifies the professional tax payable by eligible salaried employees, professionals, traders, businesses and other persons covered under the applicable law. Professional tax in Andhra Pradesh is governed by the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987, together with its applicable amendments, rules and notifications.

For salaried employees, professional tax is generally nil for monthly salary or wages up to ₹15,000, ₹150 per month for salary or wages from ₹15,001 to ₹20,000, and ₹200 per month for salary or wages above ₹20,000. The applicable annual liability for eligible employees in the highest salary category is ₹2,400.

This guide explains the Andhra Pradesh professional tax rates, salary eligibility, annual tax calculation, professional categories, employer responsibilities, registration, payment and compliance requirements for FY 2026-27.

Andhra Pradesh Professional Tax Slab for FY 2026-27

The following table shows the salary-wise professional tax rates for employees covered under Entry 1 of the First Schedule to the applicable Andhra Pradesh Professional Tax Act.

Important: The annual amounts in this table assume that the employee remains in the same salary category and is liable for all 12 months of the financial year. Actual deductions may differ if salary eligibility changes or the employee's employment circumstances change.

How to Calculate Professional Tax in Andhra Pradesh

Professional tax for salary and wage earners is calculated using the applicable monthly salary or wage category under the First Schedule. The employer is generally responsible for deducting the applicable amount and paying it to the government.

Example 1: Employee earning ₹14,000 per month

Example 2: Employee earning ₹18,000 per month

Example 3: Employee earning ₹30,000 per month

Professional Tax for Self-Employed Professionals in Andhra Pradesh

Professional tax is not limited to salaried employees. Individuals and entities engaged in specified professions, trades, callings and businesses may also be liable under the applicable entries in the First Schedule to the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987.

Depending on the applicable statutory category, professional tax may be calculated annually rather than through monthly salary deductions.

Categories covered by the Schedule include certain:

• Legal practitioners, solicitors and notaries public.
• Technical and professional consultants, including specified tax consultants.
• Insurance agents, chief agents, principal agents and surveyors who meet the applicable conditions.
• Members of recognised stock exchanges.
• Estate agents, brokers, auctioneers and commission agents.
• Contractors falling within the specified categories.
• Dealers and other persons covered by the applicable turnover-based entries.
• Employers of establishments and occupiers of specified factories.
• Other professions, trades, callings and employments listed in the statutory Schedule.

Note: Not every self-employed person or business pays the same amount. The applicable annual rate depends on the particular entry, professional status, income or turnover criteria where specified, and any relevant exemption or government notification. Check the latest Schedule before determining the amount payable.

Professional Tax Rates for Other Categories

Andhra Pradesh prescribes separate rates for specified non-salaried persons and business categories. These rates should not be confused with the monthly salary-based slabs.

For exact non-salary rates, consult the latest First Schedule and amendments published by the relevant government authorities. Historical versions of the Schedule may contain rates or turnover thresholds that have subsequently changed.

Who Is Liable to Pay Professional Tax in Andhra Pradesh?

Under the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987, liability depends on whether a person or employer falls within a category listed in the First Schedule.

The following general groups should review their liability:

• Employees whose monthly salaries or wages fall within a taxable salary category.
• Employers required to deduct and remit professional tax on behalf of eligible employees.
• Self-employed professionals included in the Schedule.
• Specified traders, dealers and business operators.
• Companies, firms and other entities covered by the applicable statutory entries.
• Other persons carrying on a profession, trade, calling or employment who fall within a taxable category.

Professional tax liability must be assessed against the applicable Schedule rather than assumed solely from the person's occupation or business registration.

Employer Responsibilities for Professional Tax

Employers must comply with the applicable provisions governing salary deductions, registration, payment and returns for employees liable to professional tax in Andhra Pradesh.

• Determine which employees fall within a taxable salary category.
• Calculate deductions according to the applicable monthly rate.
• Deduct the tax from salary or wages as required by law.
• Pay the tax to the appropriate authority within the prescribed time.
• Complete the required registration and return-filing formalities.
• Maintain relevant salary records, tax calculations, payment receipts and returns.

The employer's statutory responsibility to pay tax on behalf of eligible employees is set out in the Act. Employers should confirm the current filing frequency, payment procedure and due dates with the relevant Andhra Pradesh department.

Professional Tax Registration in Andhra Pradesh

Persons and employers who are liable to pay or collect professional tax may need to obtain the relevant registration or enrolment certificate under the applicable provisions.

The registration or enrolment requirement depends on the taxpayer's status and the relevant provisions of the Act.

Before applying, review the applicable registration category, prescribed application form and supporting documents. Use the official Andhra Pradesh government resources to confirm the current application process and the appropriate registering authority.

How to Pay Professional Tax Online in Andhra Pradesh

Eligible taxpayers should use the official facilities provided by the Andhra Pradesh Commercial Taxes Department for professional tax compliance, where available.

1. Visit the official Andhra Pradesh government website and locate the Professional Tax section.
2. Confirm whether registration or enrolment is required for your category.
3. Access the applicable online registration, payment or return facility.
4. Enter the required taxpayer and payment details.
5. Verify the amount payable against the applicable Schedule.
6. Complete the payment and retain the receipt or challan.
7. File the required return and preserve the acknowledgement, where applicable.

Portal availability and procedures can change. Confirm the current payment instructions and due dates with the relevant state authority before making a payment.

Professional Tax Exemptions in Andhra Pradesh

Exemptions depend on the applicable provisions of the Andhra Pradesh Professional Tax Act and relevant government notifications. A person should not assume that an exemption applies without checking the specific category and conditions.

The following matters may be relevant when checking eligibility:

• Whether the person's salary or wages fall below the taxable threshold.
• Whether the person belongs to a specifically exempted class.
• Whether an exemption notification applies to the profession or category concerned.
• Whether the required certificate or supporting documents must be submitted.
• Whether the exemption applies to tax payment, registration, return filing or only a particular compliance requirement.

For a reliable determination, refer to the current First Schedule, the exemption provisions of the Act and the latest applicable government notifications.

Andhra Pradesh Professional Tax Act and Rules

The principal legislation governing professional tax in Andhra Pradesh is the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987.

The Act addresses the levy of professional tax, employer deductions, registration and enrolment, returns, assessments, recovery and other compliance matters. The First Schedule sets out the relevant classes of taxpayers and applicable rates.

Taxpayers should use the latest applicable legislation and amendments when calculating professional tax or determining their compliance responsibilities.

Frequently Asked Questions About Andhra Pradesh Professional Tax

1. What is the professional tax slab in Andhra Pradesh for FY 2026-27?

The salary-based rates are nil for monthly salary or wages up to ₹15,000, ₹150 per month for ₹15,001 to ₹20,000, and ₹200 per month above ₹20,000.

2. What is the minimum salary for professional tax in Andhra Pradesh?

The salary-based levy generally begins when monthly salary or wages exceed ₹15,000. Employees earning up to ₹15,000 per month fall in the nil category in the applicable salary Schedule.

3. What is the maximum monthly professional tax for salaried employees in Andhra Pradesh?

The highest salary-based monthly rate in the table is ₹200 for employees earning above ₹20,000 per month.

4. What is the annual professional tax for an employee earning ₹30,000 per month?

Under the salary-based slab, the monthly deduction is ₹200. If the employee remains in that category for 12 months, the annual professional tax is ₹2,400.

5. Is professional tax applicable to self-employed professionals in Andhra Pradesh?

Yes. Specified self-employed professionals and other persons may be liable under the relevant entries in the First Schedule. The amount depends on the applicable statutory category and conditions.

6. Who is responsible for deducting professional tax from salary?

The employer is generally responsible for deducting the applicable professional tax from the salary or wages of an eligible employee and remitting it according to the law.

7. Is professional tax applicable to businesses in Andhra Pradesh?

Certain traders, dealers, employers, establishments and other business categories are covered by the Act. Liability and rates depend on the applicable entry in the First Schedule.

8. What is the maximum annual professional tax in Andhra Pradesh?

The constitutional ceiling for professional tax is ₹2,500 per person per year. However, the highest salary-based slab shown on this page totals ₹2,400 for 12 months. Other statutory categories may have different annual rates, subject to the law.

9. Where can I check the official professional tax rates in Andhra Pradesh?

Refer to the Andhra Pradesh government's official resources and the applicable Professional Tax Act, First Schedule, rules and notifications. The Finance Department's portal provides links to the relevant department's levies and rates.

Official Sources for Andhra Pradesh Professional Tax

For current professional tax rates, registration requirements, payment procedures and government notifications, consult the following sources:

Andhra Pradesh Finance Department: Levies, Rates and Tariffs by Other Departments

Andhra Pradesh Professional Tax Legislation: Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987

Departmental Reference: Professional Tax Act and related resources

Contact Email: info@taxfra.com

Disclaimer: The professional tax rates and information provided on this page are for general informational purposes. The salary-wise rates are based on the published Andhra Pradesh Professional Tax Schedule and available references. Non-salary categories, exemptions, amendments, registration requirements and due dates must be verified against the latest applicable government legislation and notifications. Readers should consult the relevant government department or a qualified tax professional before relying on this information for compliance purposes.