Tripura charges PT on monthly income: nil up to ₹7,500, ₹150 from ₹7,501 to ₹15,000 and ₹208 above ₹15,000. The employer deducts it, holds a certificate of registration (Form II, apply within 90 days) and, since the 2021 amendment, files an annual return in Form VII by 30 April after paying the full year's tax.
Professional tax slabs in Tripura
Professional tax in Tripura is levied under the Tripura Professions, Trades, Callings and Employments Taxation Act, 1997. It is charged on monthly salary and deducted every month. The rates below are notification No. F.II-1(7)-TAX/99(P-I) of 25 July 2018, with the corrigendum of 30 October 2018, as shown in Form VII of the 2021 Amendment Rules, 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 gross income | PT a month | PT a year |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| ₹7,501 to ₹15,000 | ₹150 | ₹1,800 |
| ₹15,001 and above | ₹208 | ₹2,496 |
Tripura has no special final-month amount; the top slab totals ₹2,496 a year.
Who deducts it and registration
Section 4 makes the employer deduct the tax before paying salary. The employer applies in Form I for a certificate of registration (Form II) under section 5(1); others apply in Form III for a certificate of enrolment (Form IV). Both must be obtained within 90 days of becoming liable. The portal is ptax.tripura.gov.in.
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
- Annual return in Form VII on or before 30 April after the financial year (Rule 12(1), as amended in 2021).
- The full tax due must be paid into the treasury before the return is filed (Rule 12(2)). The older monthly return has been replaced.
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:
- Unpaid tax: simple interest of 2% a month or part of a month (section 9).
- Non-payment: penalty of up to 200% of the tax due (section 10).
- Late registration and late returns: amounts prescribed by the State by notification.
Worked example: Tripura
An Agartala school pays support staff ₹7,000, teachers ₹14,000 and the principal ₹32,000 a month.
| Monthly salary | PT a month | PT a year |
|---|---|---|
| ₹7,000 | Nil | Nil |
| ₹14,000 | ₹150 | ₹1,800 |
| ₹32,000 | ₹208 | ₹2,496 |
All tax deducted for 2026-27 must be in the treasury before the Form VII return is filed by 30 April 2027.
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
- taxes.tripura.gov.in/profession_notification
- taxes.tripura.gov.in/sites/default/files/2024-04/PTAX_NOTF_2_up.pdf
- taxes.tripura.gov.in/sites/default/files/2024-04/PTAX_NOTF_3_up.pdf
- taxes.tripura.gov.in/sites/default/files/2024-04/2_1.pdf
- taxes.tripura.gov.in/sites/default/files/2024-04/The%20Tripura%20Professions%20Act.pdf
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.