Professional Tax in Odisha is governed by the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000. Online payment is made through the Odisha Treasury portal, while registration, enrolment and annual-return facilities are provided by the Commissionerate of CT & GST, Odisha.
Who Is Liable to Pay Odisha Professional Tax?
The Odisha CT & GST Department states that employers must register as Professional Tax deductors and deduct Professional Tax from employees where applicable. Persons and professionals liable under the Act must enrol themselves and pay at the applicable rate.
| Category | Current position |
|---|---|
| Employers / deductors | Deduct Professional Tax from salary at the applicable rate and deposit it to the State Government through Odisha Treasury. |
| GST/VAT registered or liable entities | Required to enrol and pay ₹2,500 per year. |
| Self-employed professionals and specified callings | Liability depends on the applicable schedule and annual gross income. |
Odisha Professional Tax Rates
| Category / annual gross income | Rate |
|---|---|
| Salary and wage earners: below ₹1.60 lakh | Nil |
| Salary and wage earners: ₹1.60 lakh to ₹3.00 lakh | ₹125 per month |
| Salary and wage earners: above ₹3.00 lakh | ₹200 per month for the first 11 months and ₹300 for the last month |
| Specified professionals: ₹1.60 lakh to ₹3.00 lakh | ₹1,500 per year |
| Specified professionals: above ₹3.00 lakh | ₹2,500 per year |
| GST/VAT registered or liable entities | ₹2,500 per year |
How to Pay Odisha Professional Tax Online
Choose the Commercial Tax challan section on the official IFMS Odisha payment page.
Follow the Commercial Tax challan workflow and select the appropriate Professional Tax head/service.
The CT & GST Department states that payment can be made using the Professional Tax registration/enrolment number or GSTIN, as applicable.
Verify the tax period, taxpayer details, amount and other particulars before proceeding.
Complete payment using an available online mode such as Net Banking, UPI, Credit/Debit Card or SBI e-Pay.
Download or print the receipt and keep the CRN/BRN/DRN or other reference number for tracking.
Pay through Odisha Treasury Professional Tax Information
Check Challan Status or Reprint Receipt
The Odisha Treasury e-Challan portal provides a Challan Status & Reprint facility. Payment status can currently be searched using:
- CRN - Challan Reference Number
- BRN - Bank Reference Number
- DRN - Department Reference Number
Keep at least one payment reference safely after completing the transaction.
Professional Tax Registration and Enrolment
The CT & GST Department provides online Professional Tax registration and enrolment. The Department states that applicants can use email ID and PAN for the online process and that there is no registration/enrolment charge.
Annual Return Filing
Professional Tax returns are filed online. According to the Odisha CT & GST Department, employers registered as Professional Tax deductors file Form V, while enrolled dealers/taxpayers file Form XII. The Department currently states that the return is annual and should be filed within three months from the end of the relevant year.
Applicable Law
The principal State law is the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000. Professional Tax is distinct from GST and income tax. GST registration can, however, independently trigger Professional Tax enrolment liability in Odisha under the State Professional Tax framework.
What Happened to the Older "Commercial Tax" Payment Guide?
The older version of this page broadly described payment of "Commercial Tax and Professional Tax" through Odisha Treasury. That wording is now too broad for a current guide because the former VAT-era commercial-tax regime has largely been superseded by GST for supplies covered by GST. The page has therefore been refocused on Professional Tax and Treasury challan payment, while retaining the official Commercial Tax challan route used by Odisha Treasury.
Odisha Treasury Helpdesk
| Helpdesk | 1800 3456 739 |
|---|---|
| Portal function | Online challan payment, status and reprint |
| Tracking references | CRN, BRN or DRN |