Andhra Pradesh professional tax slab rates
Andhra Pradesh levies professional tax under the Andhra Pradesh Tax on
Professions, Trades, Callings and Employments Act, 1987. Andhra Pradesh and Telangana
share an identical slab structure, a legacy of the undivided state's 1987 Act that both
successor states carried forward after bifurcation.
| Monthly salary (₹) | Professional tax (₹) |
|---|---|
| Up to 15,000 | Nil |
| 15,001 – 20,000 | ₹150/month |
| Above 20,000 | ₹200/month |
Annual maximum: ₹2,400. Rates are for reference only; verify the latest state notification
before publishing.
Who needs to pay professional tax in Andhra Pradesh?
Professional tax applies to anyone earning a salary or wage in Andhra Pradesh through employment, trade, calling or profession, once income crosses ₹15,000/month. Employers are responsible for deducting the tax and remitting it to the Commercial Taxes Department.
Employer responsibility
Employers register, deduct, deposit and file on behalf of their workforce.
- Register for a PTRC within 30 days of becoming liable
- Deduct professional tax from eligible employees
- Deposit the deducted amount by the due date
- File the required returns
- Maintain records for audit
Due date and filing
Professional tax deducted from employees must be remitted by the 10th of the following month.
Registration process in Andhra Pradesh
Employers register for a Professional Tax Registration Certificate (PTRC) with the Andhra Pradesh Commercial Taxes Department within 30 days of becoming liable. Once registered, the PTRC number is used for all subsequent deductions, payments and filings.
Documents required for registration
- Certificate of incorporation / registration
- PAN of the company
- Address proof of the establishment
- Authorised signatory documents
- Employee details (as required)
- Bank account details
- Any other documents as specified by the state portal.
Payroll calculation examples
A straightforward three-band slab means the deduction is the same regardless of
gender or other factors — unlike Maharashtra's gender-based rates.
| Example | Monthly salary (₹) | Professional tax (₹) |
|---|---|---|
| Example 1 | 14,500 | Nil |
| Example 2 | 18,000 | ₹150 |
| Example 3 | 35,000 | ₹200 |
Common payroll mistakes to avoid
- Assuming one PTRC registration covers both Andhra Pradesh and Telangana because the slabs match — each state requires its own registration and filing
- Missing the 10th-of-the-month remittance deadline
- Applying a different state's slab to employees based in Andhra Pradesh
- Continuing deductions for employees whose salary falls at or below the ₹15,000 exemption threshold
- Missing a slab change after a mid-year salary revision pushes someone into the ₹150 or ₹200 band
Let HONO applyAndhra Pradesh professional tax in every payroll run
HONO applies state specific payroll rules, including Andhra Pradesh's slab and due dates, based on employee location and payroll configuration.