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 above
| Rs.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 MANIPUR |
| Upto Rs. 4250 | Nil |
| Rs. 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.4166 | Nil |
| 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 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 |
| Rs.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. 21000 | Nil |
| Rs 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 SALARY | AMOUNT PAYABLE IN TRIPURA |
| Upto 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!