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:

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

Upto Rs.15000

Nil

Rs.15001 to  Rs.20000

Rs.150 per month

Rs.20000 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. 25,000

Nil

Rs. 25,001 to Rs. 41,666

Rs. 83.33 per month

Rs. 41,667 to Rs. 83,333

Rs. 166.67 per month

Rs. 83,334 and above

Rs. 208.33 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

Upto 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
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 Jharkhand

Monthly Salary Amount payable in Jharkhand
Upto Rs. 25,000 Nil
Rs. 25,000 to Rs.41,666 Rs.100 per month
Rs.41,667 to Rs. 66,666 Rs.150 per month
Rs. 66,666 to Rs. 83,333 Rs.175 per month
Rs. 83,333 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.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 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
Less than Rs. 18750 Nil
Rs.18750 to Rs.25000 Rs.125 per month
Rs.25000 to Rs. 33333 Rs. 167 per month
Rs. 33333 & above Rs. 208 & 212 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

Women who earn the salary up to Rs. 10,000/- per month are exempted from paying Professional Tax

Rs.200 per month except for the month of Feb

Rs.300 for the month of Feb

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
Up to Rs. 4250 Nil
Rs. 4251 to Rs.6250 Rs.100 per month
Rs.6251 to Rs.8333 Rs. 167 per month
Rs.8334 to Rs. 10416 Rs.200 per month
Rs.10417 & above Rs.208 & 212 per month

Professional Tax in Meghalaya

Monthly Salary Amount payable in Meghalaya
Up to Rs.4166 Nil
Rs.4167 to Rs.6250 Rs.16.50 per month
Rs.6251 to Rs.8333 Rs. 25 per month
Rs.8333 to Rs.12500 Rs. 41.50 per month
Rs.12501 to Rs. 16666 Rs. 62.50 per month
Rs.16667 to Rs. 20833 Rs. 83.33 per month
Rs.20834 to Rs. 25000 Rs.104.16 per month
Rs.25001 to Rs. 29166 Rs.125 per month
Rs.29,167 to Rs. 33,333 Rs.150 per month
Rs.33334 to Rs. 37500 Rs.175 per month
Rs.37501 to Rs. 41666 Rs. 200 per month
Above 41667 Rs. 208 per month

Professional Tax in Odisha

Monthly Salary Amount payable in Odisha
Up to Rs.13304 Nil
Rs.13305 to Rs.25000 Rs.125 per month
Rs. 25001 and above

Rs.200 per month except for the month of Feb

Rs.300 for the month of Feb

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

Monthly Salary Amount payable in Puducherry
Up to 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.10000 Rs.150 per month
Rs.10001 to Rs. 12,500 Rs.126.67 per month
12501 and above Rs.182.50 per month

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 is payable half yearly. The tax Slab rates in Tripura on Salary/Wage earners are as follows:-

Monthly Salary Amount payable in Tripura
Up to Rs.5000 Nil
Rs.5001 to Rs.7000 Rs.70 per month
Rs.7001 to Rs.9000 Rs.120 per month
Rs.9001 to Rs.12000 Rs. 140 per month
Rs.12001 to 15000 Rs.190 per month
Rs. 15001 and above 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.

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, it automates the calculation of statutory compliance such as PT, PF, ESI and TDS as well.

Related: PF admin charges – a quick guide

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