Statewise Professional Tax Slab Rates 2018-19 Share ✕ Updated on: 20th Jun 2024 5 mins read Blog Payroll Managing taxes is undeniably tough and the yearly changes make it even tougher. While people take time to sink the changes in their mind, they are levied penalties for delaying the payment by the State Government. So, in this blog, we walk you through the different professional tax slabs in major states but before that let us take a brief view at the professional tax. The tax is levied on the income from salary or a profession like that of a lawyer, doctor, accountant. The tax helps in nation building as various taxes collected by the government help the government in running public programmes and redistributing the wealth. Let us now see how much PT is levied in various states. PT in Andhra Pradesh and Telangana The Professional Tax in this state is levied under the professional, trades, callings and employment Act 1987 of the Andhra Pradesh. So, the tax rates for salary and wage of employees and other workers are as follows- MONTHLY SALARY AMOUNT PAYABLE IN ANDHRA PRADESH Upto Rs.15000 Nil Rs.15001- Rs.20000 Rs.150/month Rs.20000 and above Rs.200/ month Professional Tax in Assam MONTHLY SALARY AMOUNT PAYABLE IN ASSAM Upto Rs.10,000 Nil Rs. 25,000 and above Rs.150/month Rs. 10,001 – Rs. 15,000 Rs. 180/ month Rs. 15001- Rs. 24,999 Rs. 208/ month Professional Tax in Bihar MONTHLY SALARY AMOUNT PAYABLE IN BIHAR Upto Rs. 25,000 Nil Rs. 25,001 – Rs. 41,666 Rs. 83.33/ month Rs. 41,667 – Rs. 83,333 Rs. 166.67/ month Rs. 83,334 and above Rs. 208.33/ month Professional tax in Goa MONTHLY SALARY AMOUNT PAYABLE IN GOA Upto Rs.15,000 Nil Rs.15,001- Rs.25,000 Rs.150/month Rs.25001 and above Rs. 200/ 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-Rs.8999 Rs.80/ month Rs.9000 – Rs.11999 Rs.150/ month Rs.12000 & above Rs. 200/ month Professional tax in Jharkhand MONTHLY SALARY AMOUNT PAYABLE IN JHARKHAND Upto Rs. 25,000 Nil Rs. 25,000 – Rs.41,666 Rs.100/ month Rs.41,667 – Rs. 66,666 Rs.150/ month Rs. 66,666 – Rs. 83,333 Rs.175/ month Rs. 83,333 and above Rs.208/ month Professional tax in Karnataka MONTHLY SALARY AMOUNT PAYABLE IN KARNATAKA Less than Rs.15000 Nil Rs.15000 and above Rs.200/ month For late payment of PT, the interest of @1.25% is levied or a maximum of 50% of the amount unpaid. Professional tax in Kerala Here the tax is paid semi-annually, so amount payable is given according to that. HALF YEARLY SALARY AMOUNT PAYABLE IN KERALA (HALF YEARLY) Up to Rs.11999 Nil Rs.12000 – Rs. 17999 Rs.120 Rs.18000 – 29999 Rs.180 Rs.30000 and Rs. 44999 Rs.300 Rs.45000 – Rs.59,999 Rs.450 Rs.60,000 – Rs. 74,999 Rs.600 Rs.75000 – Rs.99999 Rs.750 Rs.100000 – Rs. 124999 Rs.1000 Rs. 125000 and above Rs.1250 Professional Tax in Maharashtra MONTHLY SALARY AMOUNT PAYABLE IN MAHARASHTRA Less than Rs.7500 Nil Rs.7501 – Rs.10000 Rs.175/ month Rs.10001 and aboveRs.200/ month (sparing Feb month) Women earning up to Rs. 10,000/- per month are exempted from paying Professional Tax Rs.300 for the month of Feb Professional Tax in Manipur MONTHLY SALARY AMOUNT PAYABLE IN MANIPURUpto Rs. 4250 NilRs. 4251 – Rs.6250 Rs.100/ month Rs.6251 – Rs.8333 Rs. 167/ month Rs.8334 – Rs. 10416 Rs.200/ month Rs.10417 & above Rs.208 & 212 / month Professional Tax in Meghalaya MONTHLY SALARY AMOUNT PAYABLE IN MEGHALAYA Up to Rs.4166Nil Rs.4167 – Rs.6250 Rs.16.50/ month Rs.6251 – Rs.8333 Rs. 25 / month Rs.8333 – Rs.12500 Rs. 41.50/ month Rs.12501 – Rs. 16666 Rs. 62.50 / month Rs.16667 – Rs. 20833 Rs. 83.33/ month Rs.20834 – Rs. 25000 Rs.104.16/ month Rs.25001 – Rs. 29166 Rs.125/ month Rs.29,167 – Rs. 33,333 Rs.150/ month Rs.33334 – Rs. 37500 Rs.175/month Rs.37501 – Rs. 41666 Rs. 200/ month Above 41667 Rs. 208/ month Professional Tax in Odisha MONTHLY SALARY AMOUNT PAYABLE IN ODISHA Up to Rs.13304 Nil Rs.13305 – Rs.25000 Rs.125/ month Rs. 25001 and above Rs.200/ month except for the month of Feb Rs.300 for Feb month Professional tax in Punjab CLASS OF PERSONAMOUNT 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 PUDUCHERRYRs.3501- Rs. 5000 Nil Rs.3501- Rs. 5000 Rs.16.66/ month Rs.5001- Rs.9000 Rs.40/ month Rs.9001 – Rs.10000 Rs.150/month Rs.10001 – Rs. 12,500 Rs.126.67/ month 12501 – above Rs.182.50 / month Professional Tax in Sikkim MONTHLY SALARY AMOUNT PAYABLE IN SIKKIM Upto Rs.20000 Nil Rs.20001- Rs.30000 Rs.125/ month Rs.30001 – Rs.40000 Rs.150/ month Rs.40000 & above Rs.200/ month Professional Tax in Tamil Nadu HALF YEARLY SALARY MOUNT PAYABLE IN TAMIL NADU (HALF YEARLY) Upto Rs. 21000NilRs 21001 – Rs.30000 Rs.135 Rs.30001 – Rs.45000 Rs.315 Rs.45001 – Rs.60000 Rs.690 Rs.60001 – Rs. 75000 Rs.1025 Rs. 75001 and above Rs.1250 Professional Tax in Tripura MONTHLY SALARYAMOUNT PAYABLE IN TRIPURAUpto Rs.7500 Nil Rs.7500 and above and upto Rs. 15,000 Rs.1800/-(Rs.150/- per month)Rs.15001 and above Rs.2496/-(Rs. 208/- per month Professional Tax in West Bengal MONTHLY SALARY AMOUNT PAYABLE IN WEST BENGAL Upto Rs.10000 Nil Rs.10001 – Rs.15000 Rs.110/ month Rs.15001 – Rs.25000 Rs.130/ month Rs.25001 – Rs.40000 Rs.150 /month Rs.40000 & above Rs.200 / month The states that levy tax in India have been mentioned in this blog. We hope this helps. If you are looking for payroll software to manage the same, you can reach our experts to schedule a quick demo!
