Professional Tax Slab Rates In Different States: 2023-24
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Professional Tax Slab Rates In Different States: 2023-24

In this post, we will be discussing the professional tax slab rates for different states. Also, we have discussed the penalties charged in case of any delay in the payment according to different states. Professional Tax in India is collected by State government themselves. In several other states which have active Panchayats, local bodies themselves levy and collect this tax. As the states have been empowered to levy and collect this tax, different states levy Professional tax as per different slab rates. The Professional Tax for some major states in India are as follows:

Professional tax in Andhra Pradesh and Telangana

Professional tax in Andhra Pradesh is levied under the Andhra Pradesh Tax on Professions, Trades, Callings and Employment Act 1987. The Slab rates in Andhra Pradesh on Salary/Wage earners are as follows:
Monthly Salary Amount payable in Andhra Pradesh
Up to Rs.15,000 Nil
Rs.15,001 to  Rs.20,000 Rs.150 per month
Rs.20,000 and above Rs.200 per month

Professional Tax in Assam

Monthly Salary Amount payable in Assam
Upto Rs. 10,000 Nil
Rs. 10,001 to Rs. 15,000 Rs. 150 per month
Rs. 15001 to Rs. 24,999 Rs. 180 per month
Rs. 25,000 and above Rs. 208 per month

Professional Tax in Bihar

Monthly Salary Amount payable in Bihar
Upto Rs. 3,00,000 Nil
Rs. 3,00,001 to Rs. 5,00,000 Rs. 1,000 per month
Rs. 5,00,001 to Rs. 10,00,000 Rs. 2,000 per month
Rs. 10,00,001 Rs. 2,500 per month

Professional Tax in New Delhi

Salary per month            

PT Payable Per Month
Up to Rs.50,000 Nil
Rs.50,001 to Rs.75,000 Rs.100
Rs.75,001 to Rs.1 lakh Rs.150
Above Rs.1 lakh Rs.200

Professional tax in Goa

Monthly Salary Amount payable in Goa
Up to Rs.15,000 Nil
Rs.15,001 to Rs.25,000 Rs.150 per month
Rs.25001 and above Rs.200 per month

Professional Tax in Gujarat

Professional Tax in Gujarat is governed by the Gujarat Panchayats, Municipalities, Municipal corporations and State Tax on Professions, Trades, Callings and Employment Act 1976. The Professional tax Slab rates in Gujarat on Salary/Wage earners are as follows:
Monthly Salary Amount payable in Gujarat
Upto Rs. 12,000 Nil
Rs.12,000 & above Rs.200 per month
For the latest update on Gujarat PT slab, visit – Gujarat PT changes Apr 2022.

Professional tax in Jharkhand

Monthly Salary Amount payable in Jharkhand
Upto Rs. 25,000 Nil
Rs. 25,001 to Rs.41,666 Rs.100 per month
Rs.41,667 to Rs. 66,666 Rs.150 per month
Rs. 66,667 to Rs. 83,333 Rs.175 per month
Rs. 83,334 and above Rs.208 per month

Professional tax in Karnataka

Professional Tax in Karnataka is levied under the Karnataka Tax on Professions, Trades, Callings and Employment Act 1976. Tax Slab rates in Karnataka on Salary/Wage earners are as follows:
Monthly Salary Amount payable in Karnataka
Less than Rs.24,999 Nil
Rs.25,000 and above Rs.200 per month
Different slab rates in Karnataka are for a different class of individuals and the above slab rates are only for salary/wage earners. For late payment of Professional Tax in Karnataka, Interest @1.25% pm would be levied. Also, a maximum penalty of 50% of the total amount due may be levied by the Karnataka authority. Professional tax in Karnataka

Professional tax in Kerala

Professional Tax in Kerala is payable Half Yearly. Below given are the professional tax slabs for Kerala paid half-yearly or semi-annually.
Half Yearly Salary Amount payable in Kerala (Half yearly)
Up to Rs.11999 Nil
Rs.12000 to Rs. 17999 Rs.120
Rs.18000 to 29999 Rs.180
Rs.30000 and Rs. 44999 Rs.300
Rs.45000 to Rs.59,999 Rs.450
Rs.60,000 to Rs. 74,999 Rs.600
Rs.75000 to Rs.99999 Rs.750
Rs.100000 to Rs. 124999 Rs.1000
Rs. 125000 and above Rs.1250

Professional Tax in Madhya Pradesh

Professional Tax in Madhya Pradesh is levied by the Madhya Pradesh Vritti Kar Adhiniyam, 1955. Madhya Pradesh levies the Professional tax at Rs. 208 for 11 months and Rs. 212 for the last month. Tax Slab rates in Madhya Pradesh on Salary/Wage earners are as follows:
Monthly income/Salary Amount payable in Madhya Pradesh
18,749.99 Nil
18,750 to 24,999.99 125.00
25,000 to 33,332.99 167.00
33,333 to max.value 208.00
 

Professional Tax in Maharashtra

Professional Tax in Maharashtra is governed by the Maharashtra State Tax on professions, Trades, Callings and Employment Act 1975 which came into effect from 1st April 1975. The Professional tax Slab rates in Maharashtra on Salary/Wage earners for Male and Female of 2023-24 are as follows:
Male Monthly Salary Amount payable in Maharashtra Monthly Remarks
Less than Rs.7500 Nil Nil
Rs.7501 to Rs.10000 Rs.175 per month Nil
Rs.10,001 and above Rs.200 per month In February deduct Rs.300/-
Female Monthly Salary Amount payable in Maharashtra Monthly Remarks
Up to 25,000 NIL Nil
25,001 & Above 200 In February deduct Rs.300/-

Professional Tax in Manipur

Manipur levies the Professional tax at Rs. 208 for 11 months and Rs. 212 for the last month.
Monthly Salary Amount payable in Manipur
Upto 50,000 Nil
Rs. 50,001 to Rs.75,000 Rs.1,200per month
Rs.75,001 to Rs.1,00,000 Rs. 2,000 per month
Rs.1,00,001 to Rs. 1,25,000 Rs.2,400 per month
Rs.1,25,001 & above Rs.2,500per month

Professional Tax in Meghalaya

Monthly Salary Amount payable in Meghalaya
Upto 50000 Nil
Rs.50,001 to Rs. 75,000 Rs.200 per month
Rs. 75,001 to Rs. 1,00,000 Rs. 300 per month
Rs. 1,00,001 To Rs. 1,50,000 Rs. 500 per month
Rs. 1,50,001 To Rs. 2,00,000 Rs. 750 per month
Rs. 2,00,001 To Rs. 2,50,000 Rs. 1,000 per month
Rs. 2,50,001 To Rs. 3,00,000 Rs. 1,250 per month
Rs. 3,00,001 To Rs. 3,50,000 Rs.1,500per month
Rs. 3,50,001 To Rs. 4,00,000 Rs. 1,800 per month
Rs. 4,00,001 To Rs. 4,50,000 Rs. 2,100 per month
Rs. 4,50,001 To Rs. 5,00,000 Rs. 2,400 per month
Above 5,00,001 Rs. 2,500 per month

Professional Tax in Odisha

Monthly Salary Amount payable in Odisha
Up to Rs.1,60,000 Nil
Rs.1,60,001to Rs.3,00,000 Rs.1,500 per month
Rs. 3,00,001 and above Rs.2,500

Professional tax in Punjab

Monthly Salary Amount payable in Punjab
20,833.99 NIL
20,834.00 to Max. value  200.00

Professional Tax in Puducherry

Half-yearly Salary Amount payable in Puducherry (Half yearly)
Up to 99,999 Nil
Rs. 1,00,000 To Rs. 2,00,000 Rs.250
Rs. 2,00,001 To Rs. 3,00,000 Rs.500
Rs.3,00,001 To Rs. 4,00,000 Rs.750
Rs. 4,00,001 To 5,00,000 Rs.1000
5,00,001 and above Rs.1250

Professional Tax in Sikkim

Monthly Salary Amount payable in Sikkim
Up to Rs.20000 Nil
Rs.20001 to Rs.30000 Rs.125 per month
Rs.30001 to Rs.40000 Rs.150 per month
Rs.40000 & above Rs.200 per month

Professional Tax in Tamil Nadu

Professional Tax in Tamil Nadu is levied under the Town Panchayats, Municipalities and Municipal Corporations Rules 1988. The Slab rates on salaried income in Tamil Nadu are as follows:
Half yearLY Salary Amount payable in Tamil Nadu (half-yearly)
Upto Rs. 21000 Nil
Rs 21001 to Rs.30000 Rs.135
Rs.30001 to Rs.45000 Rs.315
Rs.45001 to Rs.60000 Rs.690
Rs.60001 to Rs. 75000 Rs.1025
Rs. 75001 and above Rs.1250

Professional Tax in Tripura

Professional Tax in Tripura was revised on 25th July 2018. The revised tax Slab rates in Tripura on Salary/Wage earners are as follows:
Salary and wage earners:- When the range of monthly gross income is
Monthly salary Amount payable in Tripura
Up to Rs.7500 Nil
Rs.7500 and above and up to Rs. 15,000 Rs.1800/- (Rs.150/- per month)
Rs.15001 and above Rs.2496/- (Rs. 208/- per month)

Professional Tax in West Bengal

Professional Tax in West Bengal is levied under the West Bengal State Tax on professions, Trades, Callings and Employment Act 1979. The tax Slab rates in West Bengal on Salary/Wage earners are as follows:
Monthly Salary Amount payable in West Bengal
Up to Rs.10000 Nil
Rs.10001 to Rs.15000 Rs.110 per month
Rs.15001 to Rs.25000 Rs.130 per month
Rs.25001 to Rs.40000 Rs.150 per month
Rs.40000 & above Rs.200 per month
In case of any delay in depositing this tax in West Bengal Government, Interest at 1% pm would be levied.  A penalty of 50% of the total amount due may also be levied by the West Bengal government. Here you can calculate your different PT slab rates for different states. Professional Tax Calculator  calculator These are the various states which levy PT or professional tax. If you have any questions, drop them in the comment section below. P.S: If you are looking to calculate PT for payroll processing, take a look at our software – Saral PayPack Payroll software. Not only does it handle payroll processing, but it also automates the calculation of statutory compliance such as PT, PF, ESI and TDS as well. Related: PF admin charges – a quick guide

Did you know you can automatically deduct PT from an employee’s salary based on their state/branch?

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39 Comments

  • Reply
    gauri says:
    March 10, 2023 at 11:32 am

    my company is working from Karnataka but we are paying salary from Maharashtra then which tax rate is applicable

    • saralpaypack says:
      March 14, 2023 at 4:58 pm

      It will be from Maharashtra

  • Reply
    KDK says:
    November 1, 2022 at 11:47 am

    In the current scenario where many employees work from home, a company registered in Maharashtra having employee located in another state, which state profession tax should they pay?

    • saralpaypack says:
      November 2, 2022 at 12:27 pm

      As per Maharashtra only cause payroll is disbursed from that state

  • Reply
    Malay Vamsi Krishna says:
    September 17, 2020 at 10:37 am

    In my company three directors only one director is taken salary .two directors r any salary,wages not taken.professional tax how many directors paid. One (or) three.

    • saralpaypack says:
      October 30, 2020 at 10:44 am

      PT to be deducted from only one director

  • Reply
    sushant Ambike says:
    May 12, 2020 at 5:01 pm

    Due date for profession tax payment in Meghalaya for profession ta of employee and profession tax of employer.
    Is there any penalty or interest for delay payment? due to lockdown we are unable to make payment before 31 MAr 2020.

    Kindly advice in this behalf

    • saralpaypack says:
      June 1, 2020 at 3:53 pm

      Yes, it is applicable.

  • Reply
    Monika Gupta says:
    May 6, 2020 at 3:19 pm

    Nice blog.

  • Reply
    pramod says:
    March 10, 2020 at 1:13 pm

    we have first time salary in january for period from april 19 to december 19 of 35000X9. our registration also start from december 19. now shall I pay P Tax on every month basis or cumulated upto december.

    • saralpaypack says:
      March 16, 2020 at 4:04 pm

      You are required to pay for the month of Registration.

  • Reply
    Prachi Rasal says:
    January 28, 2020 at 2:41 pm

    i want to know pt slab rate for Uttarakhand & Rajasthan & Haryana

    • saralpaypack says:
      February 5, 2020 at 11:17 am

      PT is not applicable to these states.

  • Reply
    SANJIB says:
    October 18, 2019 at 10:28 am

    tell me the due dates of professional tax of bihar

    • saralpaypack says:
      November 11, 2019 at 12:34 pm

      Due Date to file; Tax payment by 15th November & Form PT-IV – by 30th November every year,

  • Reply
    SANJIB says:
    October 18, 2019 at 10:21 am

    PLEASE UPDATE PROFESSIONAL TAX UPDATES FOR STATE OF BIHAR

    • saralpaypack says:
      November 11, 2019 at 12:36 pm

      The Slab show in the post is the latest slab for the given states

  • Reply
    Hari says:
    October 16, 2019 at 1:44 pm

    HI,

    Whether PT is increased in Tamil Nadu, please revert

    • saralpaypack says:
      November 11, 2019 at 12:26 pm

      No, the Slab remains the same as of FY 2018-19

  • Reply
    vivek jha says:
    October 16, 2019 at 10:54 am

    osm

    • saralpaypack says:
      October 17, 2019 at 10:40 am

      Thank you for reading and commenting. We are glad this blog was useful to you.

  • Reply
    BABLU JHA says:
    October 16, 2019 at 10:53 am

    VERY GOOD INFORMATION

    • saralpaypack says:
      October 17, 2019 at 10:39 am

      Hi Bablu jha,
      Thank you for reading and commenting. We are glad this blog was useful to you.

  • Reply
    Vipul Pasad says:
    October 10, 2019 at 8:45 am

    When to deposit the money to government. Monthly quarterly half yearly or yearly basis?

    • Hari says:
      October 16, 2019 at 1:45 pm

      we have to pay Professional Tax 06 months once , April 01st and Oct 01st

      Hari

    • saralpaypack says:
      October 17, 2019 at 10:58 am

      Depending on the state, the payment duration varies.

  • Reply
    Naveen says:
    September 23, 2019 at 1:37 pm

    How salary is calculated for slab rate drduction in Bihar, whether it is gross salary or net salary after all deduction including u/s 80c

    • saralpaypack says:
      September 26, 2019 at 4:57 pm

      Hi Sir,
      Here, Salary is the whole salary earned by the employee in the year i.e Gross Salary.

  • Reply
    Manjeet says:
    July 2, 2019 at 4:37 pm

    Rajistesan kese karna hota hy

  • Reply
    S S Mookherji says:
    October 22, 2018 at 12:56 pm

    i cannot find chattisghar in P tax slab but other website is showing slab structure, please help to understand as per 2018-19

    • saralpaypack says:
      October 24, 2018 at 11:12 am

      Sir, PT slab for Chattisgarh is currently exempted for 2018. In 2017, it was applicable, now they have exempted.

  • Reply
    suresh N R says:
    July 18, 2018 at 2:22 pm

    Also, share due dates for all states.

    • saralpaypack says:
      July 19, 2018 at 4:22 pm

      Dear Sir,
      Thank you for your suggestion. We will look into it.

  • Reply
    Sushil Kumar Singh says:
    June 27, 2018 at 6:14 pm

    Thanks for your information.

  • Reply
    Ravinder says:
    June 27, 2018 at 5:35 pm

    Pls. update PT slab for Punjab and Tamil Nadu in your records

    • saralpaypack says:
      June 28, 2018 at 12:43 pm

      Sir,
      Now it is up to date for 2018.

  • Reply
    Ravindra Gaware says:
    June 19, 2018 at 10:24 am

    In Maharashtra PT for Women up to 10000/- NILL, Pls. rectify .

    • saralpaypack says:
      June 19, 2018 at 11:01 am

      Dear Sir,
      Thank you for the information. We have updated the same.

    • Manisha says:
      June 28, 2019 at 12:40 pm

      Yes.
      Exceed Rs 7500 but do not exceed Rs 10000 : For Female : Rs 175/- upto 31st March 2015 and thereafter Nil