The Government of Odisha on September 22, 2026, introduced the Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Bill, 2026, in the Odisha Legislative Assembly. The Bill seeks to repeal the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000, thereby abolishing the State’s professional tax levy. It was published in the Odisha Gazette Extraordinary on September 23, 2026, under Rule 68 of the Rules of Procedure and Conduct of Business in the Odisha Legislative Assembly.
The Bill proposes to repeal the 2000 Act with deemed effect from April 1, 2026, in line with the State Government’s announcement in the 2026–27 Budget. The Statement of Objects and Reasons cites the limited contribution of professional tax to State revenue, the compliance burden on businesses and other registered persons, and the objective of improving ease of doing business and administrative efficiency. It also provides for repeal of the Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026, while preserving actions already taken under that Ordinance.
The Bill is intended to replace the Ordinance promulgated on April 21, 2026, as required under Article 213 of the Constitution of India. The provided document is a Bill and does not establish that the repeal has received final enactment. The proposed retrospective commencement date is April 1, 2026.
[Notification No. 6283/LA]
