First Schedule, entry 1
Entry 1: Salary and Wage Earners
| Monthly salary or wages | Tax | Entry |
|---|---|---|
| Up to ₹15,000 | Nil | 1(i) |
| From ₹15,001 to ₹20,000 | ₹150 per month | 1(ii) |
| Above ₹20,000 | ₹200 per month | 1(iii) |
Calculator
Work Out Your Telangana Profession Tax
Pick the class you fall in and enter the figure the First Schedule asks for. The result is the tax per month for salary and wage earners and per year for everyone else.
Figures from the First Schedule as shown by the Telangana Commercial Taxes Department on 2 October 2026. Interest and penalty for late payment are not added; see the boxes below. A person covered by more than one entry should check every entry that applies.
First Schedule
Entries 2 to 7: Professionals, Contractors, Directors and Film Industry
| Entry | Class of persons | Tax |
|---|---|---|
| 2(i) | 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 under the Insurance Act, 1938, pigmy agents, UTI agents, authorised assistants and sub-brokers recognised by SEBI, commission agents, dalals, brokers, auctioneers, medical practitioners, journalists, medical consultants (other than practitioners of Ayurvedic, Homeopathic and Unani systems of medicine), dentists, radiologists, pathologists and persons in similar professions or callings of a paramedical nature: standing in the profession up to 5 years. | Nil |
| 2(ii) | The same persons: standing in the profession of more than 5 years. | ₹2,500 per annum |
| 3 | Members of stock exchanges recognised under the Securities Contracts (Regulation) Act, 1956. | ₹2,500 per annum |
| 4(a) | Contractors with annual turnover below ₹10 lakh. | Nil |
| 4(b) | Contractors with annual turnover from ₹10 lakh to ₹50 lakh. | ₹1,250 per annum |
| 4(c) | Contractors with annual turnover above ₹50 lakh. | ₹2,500 per annum |
| 5 | Directors drawing remuneration from the company (other than those nominated by the Government) of companies registered under the Companies Act, 1956. | ₹2,500 per annum |
| 6(i) | Race horse owners, trainers and book makers licensed by the turf clubs of Hyderabad Race Club or any other race club. | ₹2,500 per annum |
| 6(ii) | Jockeys licensed by the turf clubs. | ₹1,250 per annum |
| 7(i) | Motion picture industry: film producers, film distributors, film directors, cinematograph film processors, directors of photography, music directors, choreographers, lyricists, actors and actresses, story writers, playback singers, recordists, editors, owners or lessees of outdoor film units. | ₹2,500 per annum |
| 7(ii) | Assistant music directors, assistant directors of photography, cameramen, still photographers, junior artists, production managers, assistant directors, assistant cameramen, assistant recordists, assistant editors, musicians and dancers. | ₹1,250 per annum |
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First Schedule
Entries 8, 9 and 14: Dealers, Factories and Hotels by Turnover
Entry 8 covers dealers registered or liable to be registered under the VAT Act, 2005, including fair price shop dealers, and shopkeepers (employers) of establishments under the Shops and Establishments Act, 1988. Entry 9 covers owners or lessees of factories as defined in the Factories Act, 1948. Entry 14 covers owners or lessees of hotels, restaurants, bars or lodging houses. The page prints the two State Acts with the prefix AP.
| Annual turnover | Tax | Entries |
|---|---|---|
| Below ₹10 lakh | Nil | 8(i), 9(i), 14(i) |
| From ₹10 lakh to ₹50 lakh | ₹1,250 per annum | 8(ii), 9(ii), 14(ii) |
| Above ₹50 lakh | ₹2,500 per annum | 8(iii), 9(iii), 14(iii) |
First Schedule
Entries 10 to 40: Other Classes of Persons
| Entry | Class of persons | Tax |
|---|---|---|
| 10 | Owners or lessees of petrol, diesel or gas filling stations and service stations, garages and workshops of automobiles. | ₹2,500 per annum |
| 11 | Owners or lessees of nursing homes or hospitals other than those run by the State, local bodies or Central Government. | ₹2,500 per annum |
| 12 | Owners or lessees of pathological testing labs, X-ray clinics and medical diagnostic centres. | ₹2,500 per annum |
| 13 | Owners or lessees of beauty parlours or saloons and interior decorators. | ₹2,500 per annum |
| 15 | Owners, lessees or operators of convention centres, cinema theatres, amusement parks, clubs, resorts, video parlours, master cable TV, cable TV, DTH, video games and computer games. | ₹2,500 per annum |
| 16(i) | Holders of permits of less than three transport vehicles (other than auto-rickshaws) granted under the Motor Vehicles Act, 1988. | Nil |
| 16(ii) | Holders of permits of three or more transport vehicles (other than auto-rickshaws). | ₹2,500 per annum |
| 17 | Licensed money lenders, micro finance institutions, and individuals or institutions conducting or running chit funds. | ₹2,500 per annum |
| 18(i) | Co-operative societies registered under the Co-operative Societies Act, 1964 and engaged in any profession, trade or calling: village and mandal level societies. | Nil |
| 18(ii) | District level co-operative societies. | ₹1,250 per annum |
| 18(iii) | State level co-operative societies. | ₹2,500 per annum |
| 19 | Banking companies as defined in the Banking Regulation Act, 1949, including each branch, ATM or extension counter in addition to the area office, zonal office or head office. | ₹2,500 per annum |
| 20 | All companies registered under the Companies Act, 1956, not being a dealer under the VAT Act, 2005, and engaged in a profession, trade or calling with turnover of ₹10 lakh and above. | ₹2,500 per annum |
| 21 | Each partner of a firm drawing remuneration from the firm engaged in any profession, trade or calling. | ₹1,250 per annum |
| 22, 23 | Travel agencies; advertising firms or agencies. | ₹2,500 per annum |
| 24(i) | Persons using photocopying machines for job works: less than 3 machines. | Nil |
| 24(ii) | Three or more photocopying machines. | ₹1,250 per annum |
| 25 | Video cassette, DVD and CD libraries. | ₹1,250 per annum |
| 26 | Each branch and head office of educational institutions and tutorial colleges or similar institutes, other than those owned by the State, local bodies or Central Government. | ₹2,500 per annum |
| 27 | Motor driving institutes, technical training institutes, computer institutes selling time, computer training institutes, typewriting and shorthand training institutes, other than those owned by the State or Central Government. | ₹2,500 per annum |
| 28 | Property developers including land developers and building or flat developers. | ₹2,500 per annum |
| 29 | Owners or lessees of marriage halls, kalyana mandapams, auditoriums and convention halls. | ₹2,500 per annum |
| 30 | Transport companies and transport contractors including forwarding and clearing agents. | ₹2,500 per annum |
| 31 | Weigh bridge operators. | ₹1,250 per annum |
| 32 | Courier service operators. | ₹2,500 per annum |
| 33 | Broadcasting and telecasting service providers other than Central Government or State Government agencies. | ₹2,500 per annum |
| 34 | Mobile phone or fixed line phone service providers, internet service providers, leased line service providers, VSAT service providers and wireless service providers. | ₹2,500 per annum |
| 35 | Owners of call centres and BPO or KPO centres. | ₹2,500 per annum |
| 36(i) | ISD, STD and PCO operators, other than Government or physically challenged persons: one telephone line. | Nil |
| 36(ii) | More than one telephone line. | ₹1,250 per annum |
| 37 | Cyber cafes. | ₹2,500 per annum |
| 38 | 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. | ₹2,500 per annum |
| 39 | Agriculturists; persons engaged in performing religious duties; skilled persons, that is, goldsmith, blacksmith, pot maker, basket maker, washerman, barber, cobbler, tailors, carpenters, masons, plumbers, book binder, toddy tappers and electricians; physically handicapped persons with 40% or more disability of any kind; dry cleaners. | Exempted |
| 40 | Persons other than those in the preceding entries who are engaged in any profession, trade, calling or employment with annual income of more than ₹1,80,000, excluding those exempted under section 31 of the Act and entry 39. | ₹2,500 per annum |
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Late Fee and Penalty
Interest on late payment
An employer who does not deduct or, after deducting, does not pay, and an enrolled person who does not pay, pays interest of ₹2 for every ₹100 or part of it, for every month or part of a month from the date the tax was due. s.11 · rule 24
Penalty for non-payment
If the tax is not paid within the time in the notice of demand without reasonable cause, the assessing authority may impose a penalty of not less than 25% and not more than 50% of the tax due, in addition to the interest. s.12
Late registration or enrolment
For wilful failure to apply in time: a penalty of not less than ₹10 and not more than ₹20 for each day of delay for an employer, and up to ₹5 for each day of delay for others. Deliberately false information in the application: ₹100 to ₹1,000. s.6(5) and 6(6)
Late return by an employer
Failure without reasonable cause to submit the return in time: a penalty of not less than ₹5 and not more than ₹100 for each day of delay. s.7(3)
Worked examples
What You Pay in Common Cases
Employee on ₹18,000 a month
Entry 1(ii), ₹15,001 to ₹20,000₹150 a month
Twelve months12 × ₹150
Deducted in the year₹1,800
Employee on ₹45,000 a month
Entry 1(iii), above ₹20,000₹200 a month
Twelve months12 × ₹200
Deducted in the year₹2,400
Chartered accountant, 8 years of standing, pays 40 days late
Entry 2(ii), more than 5 years₹2,500
Interest, rule 24: ₹2 per ₹100 for 2 months or part (₹50 × 2)₹100
Total₹2,600
Restaurant with turnover of ₹35 lakh
Entry 14(ii), ₹10 lakh to ₹50 lakh₹1,250
InterestNil if paid before 30 June
Tax for the year₹1,250
Procedure
How to Apply and Pay
- 1Register or enrolEmployers take a certificate of registration (Form I, rule 3); others take a certificate of enrolment (Form II, rule 4) (section 6).
- 2Deduct from salaryDeduct the tax before paying salary or wages and keep a register of salary paid and tax deducted (section 5, rule 20).
- 3File the return with the challanEmployers file the return in Form V with the treasury challan; a return without proof of payment is not duly submitted (section 7, rules 12 and 13).
- 4Enrolled persons pay by 30 JuneBefore 30 June for the year, or within one month of enrolment if enrolled after 31 May (section 10, rule 14).
- 5Keep the certificate readyProduce it, in digital or physical form, when the assessing authority asks (rule 8).
Practical
How to Use This Chart
- For payroll, deduct nil up to ₹15,000 of monthly salary, ₹150 from ₹15,001 to ₹20,000 and ₹200 above ₹20,000.
- For professionals in entry 2, count the years of standing in the profession: no tax up to 5 years, ₹2,500 a year after that.
- For dealers, contractors, factories and hotels, take the annual turnover: the two limits are ₹10 lakh and ₹50 lakh.
- A partner who draws remuneration from the firm pays ₹1,250 a year under entry 21; a director who draws remuneration pays ₹2,500 a year under entry 5.
Not shown on this page
- The text read is the First Schedule as shown on the Telangana Commercial Taxes Department website on 2 October 2026, headed "As amended upto date". The page does not print the amending Acts or the date of the last amendment, so the date from which each rate applies is not shown.
- The page still prints some references in their earlier form (APVAT Act 2005, AP Shops and Establishment Act 1988, A.P. Co-operative Societies Act 1964, Companies Act 1956). They are reproduced as the Schedule prints them.
- Exemptions under section 31 of the Act and exemption notifications are not shown.
- The period and due date of the employer return in Form V are left to the Rules, and rule 12 as shown on the department page names only the form. The monthly due date for employers is therefore not shown.
- The department page for section 6 prints part of sub-section (3) merged with sub-section (4), so the time limit for applying for registration or enrolment is not quoted here.
- The interest rate is the rate in rule 24 as shown on the department Rules page on 3 October 2026. Government orders amending the Rules after that are not included.
Official documents behind this page
- Telangana Tax on Professions, Trades, Callings and Employments Act, 1987, First Schedule "As amended upto date", Commercial Taxes Department, Government of Telangana (tgct.gov.in, PT Schedule page, read on 2 October 2026)Entries 1 to 40 of the First Schedule with the tax per month or per annum against each entry.
- Telangana Tax on Professions, Trades, Callings and Employments Act, 1987 (As amended), section pages on tgct.gov.in (PT Act, read on 3 October 2026)Section 5 (employer to deduct and pay), section 5-B (insurer to deduct from agents' commission), section 6 (registration and enrolment, penalties for delay and false information), section 7 (returns, penalty for late return), section 10 (payment by enrolled persons before 30 June), section 11 (interest), section 12 (penalty of 25% to 50%), section 22 (offences), section 31 (power to exempt).
- Telangana Tax on Professions, Trades, Callings and Employments Rules, 1987, PT Rules page on tgct.gov.in (read on 3 October 2026)Rule 3 (registration in Form I, certificate in Form 1A), rule 4 (enrolment in Form II, one certificate with a principal place of work), rule 8 (producing the certificate, as amended by G.O. Ms. No. 30 dated 08-03-2021), rule 10 (Forms III and IV), rules 12 to 15 (return in Form V, payment by challan), rule 20 (register of deductions), rule 24 (interest of ₹2 per ₹100 per month), rule 26 (shifting of place of work).
Disclaimer: This chart reproduces fees and rates from the official documents listed above, as read on 2 October 2026. It is general information, not professional advice for your case. Fees, rates and slabs are changed by notification, and the amount the authority’s portal or challan asks for on the day you pay is the one that applies. The calculator only adds up the figures on this page; it does not know your facts or any later change. TaxClue is not responsible for a decision taken on this page alone. Check the current notification on the official website before you pay or file.