The Government of Odisha has promulgated The Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026, thereby repealing The Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000.
As per the Ordinance No. 02 of 2026, the repeal shall be effective from 01 April 2026. Kindly find the legal notification published by the Law department issued on 21st April’26 for your necessary record and reference.
Key Implications:
- The levy of Professional Tax (PT) in the State of Odisha stands discontinued with effect from the above date.
- Employers are no longer required to deduct Professional Tax from employees’ salaries for the period commencing 01 April 2026 onwards.
- There will be no further requirement for PT registration, return filing, or payment under the repealed Act post the effective date.
Action Points:
- Discontinue PT deductions in payroll for Odisha employees effective April 2026.
- Ensure that all statutory dues and filings up to 31 March 2026 are duly completed and reconciled.
- Update internal compliance trackers and payroll configurations accordingly.
- Retain relevant records for audit/reference purposes.