Professional Tax Slab Rates

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:

  • Andhra Pradesh
  • Maharashtra
  • Gujarat
  • New Delhi
  • Karnataka
  • Tamil Nadu
  • Madhya Pradesh
  • West Bengal

Professional tax in Andhra Pradesh

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

Upto Rs.15000

Nil

Rs.15001 to  Rs.20000

Rs.150 per month

Rs.20000 and above

Rs.200 per 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 are as follows:-

Monthly Salary

Amount payable in Maharashtra

Less than Rs.7500

Nil

Rs.7501 to Rs.10000

Rs.175 per month

Rs.10001 and above

Rs.200 per month except for the month of Feb

Rs.300 for the month of Feb

 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
Less than Rs.5999 Nil
Rs.6000 to Rs.8999 Rs.80 per month
Rs.9000 to Rs.11999 Rs.150 per month
Rs.12000 & above Rs.200 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 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.15000 Nil
Rs.15000 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 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:-

Monthly Salary Amount payable in Tamil Nadu
Less than Rs.3500 Nil
Rs.3501 to Rs.5000 Rs.16.66 per month
Rs.5001 to Rs.9000 Rs.40 per month
Rs.9001 to Rs.12500 Rs.126.67 per month
Rs.12501 & above Rs.182.59 per month

Professional Tax in Madhya Pradesh

Professional Tax in Madhya Pradesh is levied by the Madhya Pradesh Vritti Kar Adhiniyam, 1955. Tax Slab rates in Madhya Pradesh on Salary/Wage earners are as follows:-

Monthly Salary Amount payable in Madhya Pradesh
Less than Rs. 12500 Nil
Rs.12500 to Rs.14999 Rs.125 per month
Rs.15000 & above Rs.208 from April to Feb & Rs.212 in March

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
Less than Rs.8500 Nil
Rs.8501 to Rs.10000 Rs.90 per month
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.

These are the various states which levy PT or professional tax. If you have any questions, drop them in the comment section below.

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