Statewise Professional Tax Slab Rates 2018-19

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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 ANDHRA PRADESH
Upto Rs. 10,000

Rs. 25,000 and above
Nil

Rs. 150/Month
Rs. 10,001 – Rs. 15,000 Rs. 180/ month
Rs. 15001- Rs. 24,999Rs. 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.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 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. 21000Nil
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 SALARYAMOUNT 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!