{"id":382088,"date":"2026-04-23T13:30:51","date_gmt":"2026-04-23T08:00:51","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=382088"},"modified":"2026-04-23T13:34:05","modified_gmt":"2026-04-23T08:04:05","slug":"odisha-repeals-levy-of-professional-tax-effective-from-1-april-2026","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/23\/odisha-repeals-levy-of-professional-tax-effective-from-1-april-2026\/","title":{"rendered":"No Professional Tax Payable in Odisha from 1 April 2026"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 21 April 2026, the Government of Odisha notified the <span style=\"font-weight: bold;\">Odisha State Tax on Professions, Trades, Callings and Employment (Repeal) Ordinance, 2026<\/span>, repealing the levy of Professional Tax in the State.<\/p>\n<h2>Key Highlights:<\/h2>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p>The Ordinance repeals the <span style=\"font-weight: bold;\">Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000<\/span> with <span style=\"font-weight: bold;\">retrospective effect from 1st April 2026<\/span>.<\/p>\n<\/li>\n<li>\n<p>From this date onwards, <span style=\"font-weight: bold;\">no Professional Tax shall be payable<\/span> in the State of Odisha.<\/p>\n<\/li>\n<li>\n<p>The <span style=\"font-weight: bold;\">Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000<\/span> provided the statutory framework for the levy and collection of tax on professions, trades, callings, and employments in Odisha.<\/p>\n<\/li>\n<li>\n<p>This levy, commonly referred to as <span style=\"font-weight: bold;\">&#8216;Professional Tax&#8217;<\/span>, applied to individuals engaged in specified professions, trades, callings, or employments and required payment of a prescribed monthly or annual amount.<\/p>\n<\/li>\n<li>\n<p>While the Ordinance repeals the <span style=\"font-weight: bold;\">Professional Tax Act<\/span>, it clearly <span style=\"font-weight: bold;\">safeguards past actions and liabilities<\/span>. The repeal does <span style=\"font-weight: bold;\">not affect<\/span>:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Taxes already paid or payable before <span style=\"font-weight: bold;\">1 April 2026<\/span>.<\/p>\n<\/li>\n<li>\n<p>Orders passed, returns submitted, assessments made, and notices issued under the repealed Act<\/p>\n<\/li>\n<li>\n<p>Any rights, obligations, or liabilities acquired or accrued under the Act<\/p>\n<\/li>\n<li>\n<p>Ongoing or future investigations, legal proceedings, or recovery actions relating to past dues<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>All such matters shall continue to be governed <span style=\"font-weight: bold;\">as if the Act had not been repealed<\/span>.<\/p>\n<\/li>\n<li>\n<p>With the removal of <span style=\"font-weight: bold;\">Professional Tax in Odisha<\/span>:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Salaried employees will no longer see deductions towards Professional Tax from <span style=\"font-weight: bold;\">April 2026 onwards<\/span>.<\/p>\n<\/li>\n<li>\n<p>Employers will no longer be required to deduct or remit Professional Tax in future.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">However, <span style=\"font-weight: bold;\">outstanding arrears<\/span> relating to periods prior to <span style=\"font-weight: bold;\">1 April 2026<\/span>, shall continue to be recoverable by the authorities.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p style=\"margin-bottom: 3%;\"><a href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/03\/20\/maharashtra-state-tax-department-notifies-profession-tax-relief-march-2026\/\" target=\"_blank\">Read How the Maharashtra Government Granted One-Time Relief on Professional Tax<\/a><\/p>\n<p style=\"margin-bottom: 3%;\">Also Read: <a href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/02\/02\/union-budget-2026-27-highlights-key-announcements\/\" target=\"_blank\">Union Budget 2026-27 Highlights | Key Announcements, Tax Reforms &amp; Strategic Sector Push<\/a><\/p>\n<p style=\"margin-bottom: 3%;\">Read More: <a href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/02\/02\/detailed-experts-on-union-budget-2026-scc-times\/\" target=\"_blank\">Union Budget 2026-2027: Read Expert Insights on Macroeconomy, Taxation, Trade Policy and more<\/a><\/p>\n<p style=\"margin-bottom: 3%;\">[Odisha State Tax on Professions, Trades, Callings and Employment (Repeal) Ordinance, 2026, published on 21-4-2026]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">Odisha has abolished the levy of Professional Tax with retrospective effect from 1 April 2026, easing the tax burden on professionals and salaried employees.<\/p>\n","protected":false},"author":67525,"featured_media":382101,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[102894,102898,102896,102895,102899,102897,89915,102900],"class_list":["post-382088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-odisha-professional-tax","tag-odisha-state-tax-act-repeal","tag-odisha-tax-ordinance-2026","tag-professional-tax-abolished","tag-professional-tax-odisha-april-2026","tag-professional-tax-repeal-odisha","tag-tax-compliance","tag-tax-relief-for-employees"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Odisha Repeals Levy of Professional Tax from April 2026 | SCC 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