Latest Professional tax in Andhra Pradesh
Professional Tax in Andhra Pradesh is a state-level tax levied on individuals earning an income from professions, trades, callings, or employment, as per the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. It is collected by the Commercial Taxes Department of Andhra Pradesh and applies to salaried employees, self-employed professionals (like doctors, lawyers, and chartered accountants), and business owners, provided their income exceeds the specified threshold. The tax is deducted based on income slabs, and the maximum annual amount is capped at ₹2,500, as mandated by Article 276 of the Indian Constitution.
Professional Tax Slabs in Andhra Pradesh
| SL No. | Profession Type Code | Description | Period# | Tax Rate |
|---|---|---|---|---|
1 |
entry i |
Salary and wage earners whose monthly salaries or wages in Rs: |
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| 2 | entry ii | (a) Up to 15,000 | PM | 0 |
| 3 | entry iii | (b) From 15,001 to 20,000 | PM | 150 |
| 4 | entry iii | (c) Above 20,000 | PM | 200 |
| 5 | entry 2 | Legal practitioners, Solicitors, Notaries, Tax Consultants, Chartered Accountants, Technical and Professional Consultants, Engineers, RCC Consultants, Architects, Management Consultants, Estate Agents, Chief Agents, Principal Agents, Special Agents, Insurance Agents, Surveyors or Loss assessors registered or licensed under the Insurance Act, 1938 (Central Act IV of 1938), Pigmy Agents, UTI agents, Authorized assistants and Sub brokers recognized by SEBI, Commission Agents, Dalals, Brokers, Auctioneers, Medical Practitioners, Journalists, Medical Consultants (Other than Practitioners of Ayurvedic, Homeopathic and Unani systems of Medicines), Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings of a Paramedical nature, whose standing in the profession is: | ||
| 6 | entry 2 i | (a) Up to 5 years | PA | 0 |
| 7 | entry 2 ii | (b) More than 5 years | PA | 2500 |
| 8 | entry 3 | Members of Stock-Exchanges recognized under Security Contracts (Regulation) Act, 1956 | PA | 2500 |
9 |
entry 4 |
Contractors scoring annual turnover as under: |
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| 10 | entry 4 i | (a) Below Rs. 10 lakhs | PA | 0 |
| 11 | entry 4 ii | (b) From Rs. 10 lakh to Rs.25 lakhs | PA | 2000 |
| 12 | entry 4 iii | (c) Above Rs 25 lakhs | PA | 2500 |
| 13 | entry 5 | Directors drawing remuneration from the company (other than those nominated by the Government) of Companies Registered under the Companies Act, 1956. | PA | 2500 |
14 |
entry 6 |
Race horse owners and Turf clubs |
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| 15 | entry 6 i | (a) Race horse owners, Trainers and Book Makers licensed by the Turf clubs of Hyderabad Race Club or any other Race club. | PA | 2500 |
| 16 | entry 6 ii | (b) Jockeys licensed by the Turf clubs. | PA | 1250 |
17 |
entry 7 |
Persons employed in the motion picture industry namely: |
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| 18 | entry 7 i | (a) Film Producers, Film Distributors, Film Directors, Cinematograph Film Processors, Directors of Photography, Music Directors, Choreographers, Lyricists, Actors and Actresses, Story writers, Play-back singers, Recordists, Editors, Owners or Lessees of outdoor film units. | PA | 2500 |
| 19 | entry 7 ii | (b) Assistant Music Directors, Assistant director of Photography, Cameraman, Still photographers, Junior Artists, Production Managers, Assistant Directors, Assistant Cameraman, Assistant Recordists, Assistant Editors, Musicians and Dancers. | PA | 2500 |
| 20 | entry 8 | APVAT/APGST registered Dealers or Dealers liable to be Registered under APVAT Act 2005/APGST Act 2017 including FP shop dealers, Shopkeepers (Employers) of establishment as defined under AP Shops and Establishment Act 1988 whose annual business turnover is Rs: | ||
| 21 | entry 8 i | (a) Below Rs.10 Lakhs. | PA | 0 |
| 22 | entry 8 ii | (b) From Rs.10 lakhs to Rs.50 lakhs | PA | 1250 |
| 23 | entry 8 iii | (c) Above Rs. 50 lakhs | PA | 2500 |
24 |
entry 9 |
Owners or Lessees of factories as defined under the Factories Act, 1948 with annual turnover as follows: |
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| 25 | entry 9 i | (a) Below Rs. 10 Lakhs | PA | 0 |
| 26 | entry 9 ii | (b) From Rs. 10 lakhs to Rs.25 lakhs | PA | 2000 |
| 27 | entry 9 iii | (c) Above Rs 25 lakhs | PA | 2500 |
| 28 | entry 10 | Owners or Lessees of Petrol/Diesel/Gas filling stations and Service stations, Garage and Workshops of automobiles. | PA | 2500 |
| 29 | entry 11 | Owners or Lessees of Nursing Homes or Hospitals other than those run by the State, Local Bodies or Central Government. | PA | 2500 |
| 30 | entry 12 | Owners or Lessees of Pathological Testing Labs, X Ray Clinics and Medical Diagnostic Centers. | PA | 2500 |
| 31 | entry 13 | Owners or Lessees of Beauty Parlours/Saloons and Interior Decorators. | PA | 2500 |
32 |
entry 14 |
Owners or Lessees of Hotels, Restaurants, Bars or Lodging Houses having annual turnovers as follows |
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| 33 | entry 14 i | (a) Below 10 Lakhs | PA | 0 |
| 34 | entry14 ii | (b) From 10 lakhs to 25 lakhs | PA | 2000 |
| 35 | entry 14 iii | (c) Above Rs 25 lakhs | PA | 2500 |
| 36 | entry 15 | Owners or Lessees or operators of Convention Centers, Cinema theatres, Amusement Parks, Clubs, Resorts, Video parlours, Master Cable TV, Cable TV, DTH, Video games and Computer Games | PA | 2500 |
37 |
entry16 |
Holders of permits of transport vehicles |
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| 38 | entry 16 i | (a) Holders of permits of less than Three (3) transport vehicles (other than auto-rickshaws) granted under the Motor Vehicles Act, 1988. | PA | 0 |
| 39 | entry16 ii | (b) Holders of permits of Three(3) or more transport vehicles (other than auto-rickshaws) granted under the Motor Vehicles Act, 1988. | PA | 2500 |
| 40 | entry 17 | Money lenders, licensed under the law relating to money lenders, Micro Finance Institutions (MFIs) and Individuals or institutions conducting/running Chit Funds. | PA | 2500 |
41 |
entry 18 |
Co-operative Societies registered under the A.P. Co-operative Societies Act, 1964 and engaged in any profession, trade or calling: |
||
| 42 | entry 18 i | (a) Village and Mandal level societies. | PA | 0 |
| 43 | entry18 ii | (b) District Level societies. | PA | 2500 |
| 44 | entry 18 iii | (c) State level societies. | PA | 2500 |
| 45 | entry 19 | Explanation: For the purpose of this entry “Banking Companies” shall mean and include any bank, which came into existence after the year 1949 through separate Act but whose operations are Governed by the provisions of the Banking Regulation Act, 1949 (Central Act 10 of 1949) irrespective of how the bank(s) came into existence. | PA | 2500 |
| 46 | entry20 | All Companies registered under the Companies Act, 1956, not being a dealer under APVAT Act 2005/APGST ACT 2017 and engaged in a profession, trade or calling with turnover of Rs. 10.00 lakhs and above. | PA | 2500 |
| 47 | entry21 | Each partner of a firm drawing remuneration from the firm engaged in any profession, trade or calling. | PA | 2500 |
| 48 | entry22 | Travel Agencies | PA | 2500 |
| 49 | entry23 | Advertising Firms/Agencies | PA | 2500 |
50 |
entry24 |
Persons using Photocopying machines for job works: |
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| 51 | entry24 i | (a) Less than 3 Photocopying machines. | PA | 0 |
| 52 | entry24 ii | (b) Three or more number of Photocopying machines. | PA | 1250 |
| 53 | entry25 | Video Cassette, DVD, CD Libraries. | PA | 2500 |
| 54 | entry26 | Each branch and Head Office of Educational Institutions and Tutorial Colleges or such other Institutes other than those owned by the State, Local Bodies or Central Government. | PA | 2500 |
| 55 | entry27 | Institutes such as Motor Driving Institutes, Technical Training Institutes, Computer Institute selling time, Computer training Institute, Typewriting and shorthand training Institutes by whatever name they are called other than those owned by State or Central Government. | PA | 2500 |
| 56 | entry28 | Property Developers including Land Developers and Building/Flat Developers. | PA | 2500 |
| 57 | entry29 | Owners or Lessees of Marriage Halls/Kalyana Mandapams/Auditorium/Convention Halls. | PA | 2500 |
| 58 | entry30 | Transport Companies and Transport contractors including Forwarding and Clearing agents. | PA | 2500 |
| 59 | entry31 | Weigh Bridge Operators | PA | 2500 |
| 60 | entry32 | Courier Service Operators | PA | 2500 |
| 61 | entry33 | Broadcasting and Telecasting Service Providers other than Central Government or State Government agencies. | PA | 2500 |
| 62 | entry34 | Mobile phone or fixed line phone service providers, Internet Service Providers, Leased Lines Service providers, VSAT Service Providers and Wireless Service Providers. | PA | 2500 |
| 63 | entry35 | Owners of Call centers and BPO/KPO Centers. | PA | 2500 |
64 |
entry36 |
NA |
||
| 65 | entry36 i | NA | PA | 0 |
| 66 | entry36 ii | NA | PA | 0 |
| 67 | entry37 | Cyber Cafes. | PA | 2500 |
| 68 | entry38 | Owners or Lessees of premises, rented or leased out for commercial or industrial purposes, other than those owned by State, Local Bodies or Central Government Agencies. | PA | 2500 |
| 69 | entry39 | 1. Agriculturalist,
2. Persons engaged in performing religious duties, 3. Skilled persons that is to say Gold Smith, Black Smith, Pot Maker, Basket Maker, Washerman, Barber, Cobbler, Tailors, Carpenters, Masons, Plumbers, Book Binder, Toddy Tappers and Electricians 4. Physically Handicapped persons with 40% or more disability of any kind, 5. Dry Cleaners. |
Exempted | 0 |
| 70 | entry39A | All Restaurants, Takeaway food Points, Canteen and curry Points | PA | 2500 |
| 71 | entry40 | Persons, other than those mentioned in any of the preceding entries, who are engaged in any profession, trade or calling or employment with annual income of more than Rs 1,80,000/- but excluding those who are exempted under Section 31 of the Act and Entry No. 39 above. | PA | 2500 |
#In the above table, PA = Per annum and PM = Per month
