India Payroll RulesPuducherry professional tax
Act No. 5 of 2017, the Puducherry Municipalities (Amendment) Act (Gazette of Puducherry, 17 May 2017, read on 14 November 2026), substituted Schedule-IV of the Puducherry Municipalities Act, 1973. Persons are assessed on a scale determined by the Municipal Council, subject to a maximum half-yearly tax for each class of half-yearly income. This page shows those maximums, not what a council charges.
The classes
| Class | Half-yearly income | Highest half-yearly tax |
|---|---|---|
| I | Up to ₹99,999 | Nil |
| II | ₹1,00,000 to ₹2,00,000 | ₹250 |
| III | ₹2,00,001 to ₹3,00,000 | ₹500 |
| IV | ₹3,00,001 to ₹4,00,000 | ₹750 |
| V | ₹4,00,001 to ₹5,00,000 | ₹1,000 |
| VI | ₹5,00,001 and above | ₹1,250 |
Examples from monthly pay
| Monthly pay | Half-yearly income | Highest tax each half-year |
|---|---|---|
| ₹10,000 | ₹60,000 | ₹0 |
| ₹20,000 | ₹120,000 | ₹250 |
| ₹30,000 | ₹180,000 | ₹250 |
| ₹45,000 | ₹270,000 | ₹500 |
| ₹60,000 | ₹360,000 | ₹750 |
| ₹80,000 | ₹480,000 | ₹1,000 |
| ₹100,000 | ₹600,000 | ₹1,250 |
Limits of this page
The amounts are ceilings: the scale each municipal council sets was not found and can be lower. Who is liable, how it is collected and any amendment after May 2017 were not read. Check your municipality’s notice.
Common questions
What is the profession tax in Puducherry?
Schedule-IV of the Puducherry Municipalities Act, 1973 as substituted in 2017 sets a maximum half-yearly tax by half-yearly income: nil up to ₹99,999; ₹250 for ₹1,00,000 to ₹2,00,000; ₹500 up to ₹3,00,000; ₹750 up to ₹4,00,000; ₹1,000 up to ₹5,00,000; ₹1,250 above ₹5,00,000.
Are these the rates?
They are ceilings. The Act says persons are assessed on a scale determined by the Municipal Council from time to time, subject to the maximum for each class.
From when?
The Amendment Act, assented to on 9 May 2017, came into force on its publication in the Gazette on 17 May 2017.
Source
- The Gazette of Puducherry, Part II Extraordinary, No. 28, 17 May 2017: the Puducherry Municipalities (Amendment) Act, 2017 (Act No. 5 of 2017), section 2 (Schedule-IV, Profession Tax), read on 14 November 2026.
Read on 14 November 2026 from the 2017 Act as gazetted. The schedule gives maximums; the municipal council fixes the scale, and your council’s notice was not found. This site is independent, not connected with the Puducherry Government, and gives information, not tax advice.