Professional Tax in Madhya Pradesh
By Varun M
Madhya Pradesh runs a four-tier slab based on annual income — and while researching it, we found that even the state's own primary Act document, fetched directly, was an outdated printing that doesn't reflect the current thresholds.
Professional Tax Calculator
Enter your own salary to see your exact monthly and annual professional tax.
The short answer
Nil up to ₹18,750/month, rising through three paid tiers to a top rate of ₹208/month (₹212 in one month), totalling exactly ₹2,500/year for anyone earning above ₹33,333/month.
The slab, month by month
| Monthly salary | Monthly PT |
|---|---|
| Up to ₹18,750 | Nil |
| ₹18,751 – ₹25,000 | ₹125 |
| ₹25,001 – ₹33,333 | ₹166 (₹174 in one month) |
| Above ₹33,333 | ₹208 (₹212 in one month) |
A verification note worth reading
We fetched Madhya Pradesh's Professional Tax Act directly from the state's own tax portal to verify this table against the primary legal text — and found that the document itself was an outdated printing. Its schedule only reflects amendments up to 2001, with annual income thresholds roughly five times lower than what current, independently corroborated sources report. We couldn't pin down the exact date of the later increase to today's thresholds despite this direct attempt. The table above reflects three independent, currently-dated tax-compliance sources rather than a confirmed primary document — a genuinely different confidence level from, say, our Gujarat or Karnataka pages, where we traced the exact amendment. We're saying so plainly rather than presenting this with false certainty.
Who's liable
Every salaried employee earning above ₹18,750/month is liable, with the employer deducting and remitting on their behalf. Self-employed professionals, traders, and businesses are separately liable under the same Act via their own registration — not modelled by this calculator, which covers salaried employees.
Payment and filing
Deducted monthly from your payslip, at 1/12th of the annual liability each month. Employers file quarterly returns, on or before the 15th of the month following each quarter, and remit tax to the treasury alongside. Confirm your employer's exact cadence with the Madhya Pradesh Commercial Tax Department if you need the precise date.
The ₹2,500 cap, in context
Madhya Pradesh's top slab is structured to hit the Article 276(2) constitutional ceiling exactly: ₹208 × 11 months + ₹212 in one month = ₹2,500, the same mechanism used by Karnataka and Maharashtra, though MP applies its adjustment in a different month and reaches it through more tiers.
Worked examples
- ₹15,000/month: under ₹18,750 — ₹0.
- ₹22,000/month: in the ₹18,751–₹25,000 band — ₹125/month, ₹1,500/year.
- ₹30,000/month: in the ₹25,001–₹33,333 band — ₹166/month, ₹2,000/year.
Related reading
- Professional tax in Gujarat — a much simpler two-tier structure, and another state where we corrected stale data.
- Professional tax in Jharkhand — a similar multi-tier, annual-income-based structure.
- Professional tax in Bihar — the same verification story: a missing middle tier, now added.
Professional tax is one of the deductions modelled in the Take-Home Salary Calculator — use it for your full monthly breakdown, not just professional tax on its own.
FAQ
Nil up to ₹18,750/month, ₹125 from ₹18,751–₹25,000, ₹166/month (₹174 in one month) from ₹25,001–₹33,333, and ₹208/month (₹212 in one month) above ₹33,333 — totalling ₹2,500/year at the top rate.
Corroborated across three independent, currently-dated tax-compliance sources. We also fetched Madhya Pradesh's Professional Tax Act directly from the state's own portal to check against the primary text, but found that document to be an outdated printing that doesn't reflect the current thresholds — so this page carries slightly lower confidence than most other state pages here, and we say so plainly.
Every salaried employee earning above ₹18,750/month, with the employer deducting and remitting on their behalf. Self-employed professionals and businesses are separately liable through their own registration, not modelled by this calculator.
Deducted monthly from your payslip. Employers file quarterly returns, by the 15th of the month following each quarter, and remit tax alongside.
Yes — like several other states, MP's middle and top tiers include a slightly higher amount in one month (₹174 and ₹212 respectively) so the annual total lands on a round figure (₹2,000 and ₹2,500).
Last verified: 15 Aug 2026
Sources: Article 276(2) of the Constitution (₹2,500/year cap); the Madhya Pradesh Vritti Kar Adhiniyam, 1995. Slab thresholds corroborated across 3 independent tax-compliance publishers; a direct primary-source fetch (mptax.mp.gov.in) turned out to be an outdated printing and could not confirm the exact amendment date for current thresholds — see the note above. Lower confidence than most other state pages on this site.
This is an indicative estimate for salaried employees, not accounting or legal advice. Confirm your exact liability with your employer's payroll team or a qualified professional, especially given the verification limitation noted above.