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 slab in Andhra Pradesh and Telangana
- Professional tax slab in Assam
- Professional tax slab in Bihar
- Professional tax slab in New Delhi
- Professional tax slab in Goa
- Professional tax slab in Gujarat
- Professional tax slab in Jharkhand
- Professional tax slab in Karnataka
- Professional tax slab in Kerala
- Professional tax slab in Madhya Pradesh
- Professional tax slab in Maharashtra
- Professional tax slab in Manipur
- Professional tax slab in Meghalaya
- Professional tax slab in Odisha
- Professional tax slab in Punjab [Introduced in 2018]
- Professional tax slab in Puducherry
- Professional tax slab in Sikkim
- Professional tax slab in Tamil Nadu
- Professional tax slab in Tripura
- Professional tax slab in West Bengal
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
In December 2004, the Municipal Corporation of Delhi tried to enforce a professional tax on those residing and working in New Delhi. This proposal was rejected by the Standing Committee of Municipal Corporation of Delhi. Hence, this tax is not levied in New Delhi.
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 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 Salary |
Amount payable in Madhya Pradesh |
Remakes |
| Upto Rs.2,25,000 | Nil | Nil |
| Rs. 2,25,001 To Rs. 3,00,000 | Rs.1,500.00 | Rs.125 PM |
| Rs.3,00,001 To Rs.4,00,000 | Rs.2,000.00 | Rs.166 PMFor 11 Months And Rs.174 for 12th Month |
| Above Rs.4,00,001 | Rs.2,500.00 | Rs.208 Pm for 11 Months And Rs.212 for 12th Month |
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. 1,800per 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
| Class of person | Amount payable in Punjab |
|---|---|
| All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961. i.e., if the income of the individual is more than 2.5 Lakhs per year | Rs. 200/- per month |
| All such persons who are assessable under the Head Income from Business and/ or Profession as per the Income Tax Act, 1961. i.e., if the income of the individual is more than 2.5 Lakhs per year | Rs. 200/- per month |
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
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?
Check out Saral PayPack Payroll software for more details.
39 Comments
my company is working from Karnataka but we are paying salary from Maharashtra then which tax rate is applicable
It will be from Maharashtra
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?
As per Maharashtra only cause payroll is disbursed from that state
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.
PT to be deducted from only one director
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
Yes, it is applicable.
Nice blog.
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.
You are required to pay for the month of Registration.
i want to know pt slab rate for Uttarakhand & Rajasthan & Haryana
PT is not applicable to these states.
tell me the due dates of professional tax of bihar
Due Date to file; Tax payment by 15th November & Form PT-IV – by 30th November every year,
PLEASE UPDATE PROFESSIONAL TAX UPDATES FOR STATE OF BIHAR
The Slab show in the post is the latest slab for the given states
HI,
Whether PT is increased in Tamil Nadu, please revert
No, the Slab remains the same as of FY 2018-19
osm
Thank you for reading and commenting. We are glad this blog was useful to you.
VERY GOOD INFORMATION
Hi Bablu jha,
Thank you for reading and commenting. We are glad this blog was useful to you.
When to deposit the money to government. Monthly quarterly half yearly or yearly basis?
we have to pay Professional Tax 06 months once , April 01st and Oct 01st
Hari
Depending on the state, the payment duration varies.
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
Hi Sir,
Here, Salary is the whole salary earned by the employee in the year i.e Gross Salary.
Rajistesan kese karna hota hy
i cannot find chattisghar in P tax slab but other website is showing slab structure, please help to understand as per 2018-19
Sir, PT slab for Chattisgarh is currently exempted for 2018. In 2017, it was applicable, now they have exempted.
Also, share due dates for all states.
Dear Sir,
Thank you for your suggestion. We will look into it.
Thanks for your information.
Pls. update PT slab for Punjab and Tamil Nadu in your records
Sir,
Now it is up to date for 2018.
In Maharashtra PT for Women up to 10000/- NILL, Pls. rectify .
Dear Sir,
Thank you for the information. We have updated the same.
Yes.
Exceed Rs 7500 but do not exceed Rs 10000 : For Female : Rs 175/- upto 31st March 2015 and thereafter Nil