| Act | The Andhra Pradesh Tax On Professions, Trades, Callings And Employments Act, 1987 |
| Rule | The Andhra Pradesh Tax On Professions, Trades, Callings And Employments Act, 1987 |
| Applicability | A person or employer by whom tax is payable under this Act |
| Registration Form | FORM No. V |
| Registration Process | Online |
| List Of Documents For Registration | - Memorandum of Association
- Articles of Association
- PAN Card
- Lease Agreement
- Employer Address Proof and ID Proof and Photos
- Board Resolution for Authorized Signatory
- No of Directors and Photos and Proof of Residence of Proprietor, Managing Partner, Managing Director, Authorised Person [Aadhaar]
- No of Employees
- Registration Fees of Rs 2500 Per Director
- Bank Details with Cancel Cheque
- Sale deed / Rental agreement / Lease Deed / No Objection Certificate in Case of Rent Free for “Additional Places of Business” (1st & last pages)
|
| Website | https://myprofessiontax.apct.gov.in/ptax/ |
Professional Tax Slab Rate in Andhra Pradesh
| Monthly Salary | PT Amount |
| Up to ₹ 15000 | ₹ 0 |
| ₹ 15001 to ₹ 20000 | ₹ 150 |
| ₹ 20000 and above | ₹ 200 |
Professional Tax Slab Rate for Certain Professionals in Andhra Pradesh
| Certain Professionals Category | Turn Over | PT Per Month |
| Contractors | Annual turnover below Rs 10 lakh | ₹ 0 |
| Annual turnover from Rs 10 lakh to Rs 25 lakh | ₹ 2000 |
| Annual turnover above Rs 25 lakh | ₹ 2500 |
| Person employed in film industry, film producers, lyricists, junior artists, music directors, etc. | – | ₹ 2500 |
| Owners or Lessees of factories registered under Factories Act, 1948 | Annual turnover below Rs 10 lakh | ₹ 0 |
| Annual turnover of Rs 10 lakh to Rs 25 lakh | ₹ 2000 |
| Annual turnover above Rs 25 lakh | ₹ 2500 |
| Owners of Lessees of hotels, lodging, bars, restaurants, etc. | Turnover below Rs 10 lakh | ₹ 0 |
| Turnover between Rs 10 lakh to Rs 25 lakh | ₹ 2000 |
| Turnover above Rs 25 lakh | ₹ 2500 |
| Co-operative societies registered under the A.P. Co-operative Societies Act, 1964 | Involved in any profession at Mandal and Village level | ₹ 0 |
| | Involved in any profession at District and State level societies | ₹ 2500 |
| Every partner engaged in profession, trade, and calling of a firm drawing remuneration from the firm | – | ₹ 2500 |
Professional Tax Exemption in Andhra Pradesh
In Andhra Pradesh, certain individuals and entities are exempt from paying professional tax. Here are the exemptions:
| Category | Exemption |
| Individuals with Disabilities | Persons with 40% disability of any kind are exempt from professional tax |
| Senior Citizens | Individuals over the age of 65 are exempt |
| Armed Forces | Members of the armed forces and paramilitary forces are exempt |
| Government Employees | All government employees are exempted from paying professional tax |
| Ex-Servicemen and Dependents | Ex-servicemen and their dependents are also fully exempted |
| Public Telephone Operators | Public telephone operators are eligible for professional tax exemption |
| Commercial Establishments | Commercial establishments with an annual turnover of up to Rs 10 lakh are not required to pay professional tax |
Professional Tax Due Date in Andhra Pradesh
The due date for paying professional tax in Andhra Pradesh depends on the certificate of enrollment. Here are the details:
- If you are enrolled or stand enrolled before May 31 of a particular year, you must pay professional tax before June 30.
- If you get enrolled after May 31, then you must do so within a month of the enrollment date.
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