Andhra Pradesh charges PT on monthly salary: nil up to ₹15,000, ₹150 for ₹15,001 to ₹20,000 and ₹200 above ₹20,000. The employer deducts it and must be registered under the Act. Since 1 January 2020 PT can be paid only online, through the APCT profession tax portal (myprofessiontax.apct.gov.in).
Professional tax slabs in Andhra Pradesh
Professional tax in Andhra Pradesh is levied under the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. It is charged on monthly salary and deducted every month. The rates below are the official APPT First Schedule (as amended up to date), which shows the same rates for years up to 2019-20 and from 2020-21, as published on the official source listed at the end of this page (checked 21 October 2026). Article 276 of the Constitution caps professional tax at ₹2,500 a year per person.
| Monthly salary | Professional tax a month |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 to ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
No higher February amount applies, so the maximum is ₹2,400 a year.
Who deducts it and registration
The employer deducts the tax from salary and pays it. The APCT portal says the taxpayer must be registered under the Profession Tax Act; registration and payment are done on myprofessiontax.apct.gov.in, which also has a "know your liability" tool and the official schedule.
The employee does not pay separately when the employer deducts: the deduction on the payslip is the employee's tax, and the employer is liable if it fails to deduct or pay.
Due dates and payment
- Payment is online only from 1 January 2020.
- The portal does not print the employer's return and payment dates, and the Act and Rules text could not be opened on 21 October 2026. Confirm the dates on the portal at registration.
Keep the challan or payment receipt for each period and reconcile it with the payroll register: a mismatch between what payslips show and what was paid is the most common finding when the department checks an employer.
Penalties and interest
From the Act and Rules as published on the official site:
- The portal says late payment attracts penalty and interest, without stating the amounts.
Worked example: Andhra Pradesh
A Visakhapatnam logistics firm has 12 loaders at ₹13,500, 6 supervisors at ₹19,000 and 2 managers at ₹45,000 a month.
- Loaders: nil.
- Supervisors: 6 × ₹150 = ₹900 a month.
- Managers: 2 × ₹200 = ₹400 a month.
- Total deducted and paid online: ₹1,300 a month, ₹15,600 a year.
Getting PT right on every payslip
- Use the gross salary for the month to pick the slab, and recheck after every raise or arrears payment.
- Register in each state where you employ people: PT follows the place of work, not the head office.
- Show PT as a separate deduction on the payslip, next to PF, ESI and TDS.
- Under the new income-tax regime PT is not deductible from salary income; under the old regime it is.
Check take-home pay with the salary calculator, the employer and employee shares with the PF calculator and ESI calculator, and show every deduction clearly using the salary slip format. FundRaksha HR calculates professional tax with PF, ESI and TDS on each payroll run and produces the PT, PF ECR and ESI files, so the deduction on the payslip and the amount paid agree. Compare all states on the professional tax slabs by state page.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.